https://www.taxtmi.com/caselaws?id=337946 Revenue neutrality, without supporting factual data, was not sufficient on its own to displace the allegation of short payment or to establish absence of intent to evade duty. Even so, on the facts, the discretionary relief under Section 80 was granted and the penalty under Section 78 was waived. The demand and other consequential components were left undisturbed. en-us Wed, 28 Dec 2016 00:00:00 +0530 Sat, 21 Jan 2017 07:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337946 Revenue neutrality, without supporting factual data, was not sufficient on its own to displace the allegation of short payment or to establish absence of intent to evade duty. Even so, on the facts, the discretionary relief under Section 80 was granted and the penalty under Section 78 was waived. The demand and other consequential components were left undisturbed. Case-Laws Service Tax Wed, 28 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337946