https://www.taxtmi.com/caselaws?id=187331 The Tribunal confirmed the appellant's liability for short payment of service tax on gross billing, directing payment of outstanding amount with interest. Penalty under Section 78 was set aside due to lack of mala fide intention, while penalty under Section 76 was upheld as reasonable. The appellant's argument for waiver of penalties based on a later exemption notification for consumables was rejected. The Tribunal found the appellant's misinterpretation of legal provisions as the reason for the short payment. en-us Wed, 10 May 2006 00:00:00 +0530 Tue, 18 Oct 2016 17:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187331 The Tribunal confirmed the appellant's liability for short payment of service tax on gross billing, directing payment of outstanding amount with interest. Penalty under Section 78 was set aside due to lack of mala fide intention, while penalty under Section 76 was upheld as reasonable. The appellant's argument for waiver of penalties based on a later exemption notification for consumables was rejected. The Tribunal found the appellant's misinterpretation of legal provisions as the reason for the short payment. Case-Laws Service Tax Wed, 10 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187331