https://www.taxtmi.com/caselaws?id=330859 The Appellate Tribunal CESTAT, Mumbai, allowed the appeal in a case concerning a service tax demand and penalty waiver. The appellant rectified the short payment of service tax before the Adjudication Order, demonstrating good faith belief in proper record-keeping. The Tribunal waived the penalty under Sections 76 and 78 of the Finance Act, invoking Section 80, and upheld the payment of the short paid service tax with interest. en-us Wed, 02 Mar 2016 00:00:00 +0530 Fri, 18 Nov 2016 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330859 The Appellate Tribunal CESTAT, Mumbai, allowed the appeal in a case concerning a service tax demand and penalty waiver. The appellant rectified the short payment of service tax before the Adjudication Order, demonstrating good faith belief in proper record-keeping. The Tribunal waived the penalty under Sections 76 and 78 of the Finance Act, invoking Section 80, and upheld the payment of the short paid service tax with interest. Case-Laws Service Tax Wed, 02 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330859