https://www.taxtmi.com/caselaws?id=345134 The Tribunal modified the order, reducing the demand to Rs. 17,87,548 after exclusions. The penalty under section 78 of the Finance Act, 1994 was set aside invoking section 80, considering the differing interpretations on the gross value of taxable service and the appellant's regular tax payments. The Tribunal emphasized that non-payment or short-payment of tax should not be attributed to deliberate tax evasion, given the complexities and interpretations involved in tax liabilities. en-us Mon, 12 Jun 2017 00:00:00 +0530 Sat, 08 Jul 2017 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345134 The Tribunal modified the order, reducing the demand to Rs. 17,87,548 after exclusions. The penalty under section 78 of the Finance Act, 1994 was set aside invoking section 80, considering the differing interpretations on the gross value of taxable service and the appellant's regular tax payments. The Tribunal emphasized that non-payment or short-payment of tax should not be attributed to deliberate tax evasion, given the complexities and interpretations involved in tax liabilities. Case-Laws Service Tax Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345134