https://www.taxtmi.com/caselaws?id=271132 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal by M/s. L&T Sargent & Lundy Limited, directing the regularization of the excess service tax paid against subsequent liabilities. The demand and penalties under Section 78 of the Finance Act, 1994 were set aside due to procedural defects, while the penalty under Section 77 was upheld at Rs. 5,000. The Tribunal emphasized that the procedural error did not warrant the equivalent penalty under Section 78, as there was no actual short payment of service tax. en-us Fri, 22 Jan 2016 00:00:00 +0530 Tue, 04 Oct 2016 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271132 The Appellate Tribunal CESTAT AHMEDABAD allowed the appeal by M/s. L&T Sargent & Lundy Limited, directing the regularization of the excess service tax paid against subsequent liabilities. The demand and penalties under Section 78 of the Finance Act, 1994 were set aside due to procedural defects, while the penalty under Section 77 was upheld at Rs. 5,000. The Tribunal emphasized that the procedural error did not warrant the equivalent penalty under Section 78, as there was no actual short payment of service tax. Case-Laws Service Tax Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271132