https://www.taxtmi.com/caselaws?id=347606 The Tribunal upheld the demand for service tax and interest but set aside the penalty imposed under section 78 of the Finance Act in a case involving delayed payment of service tax and interest, non-payment of service tax for services provided to customers, and a dispute over liability to pay service tax on specific services. The appellant's delay was attributed to the customer's refusal to pay service tax, and the Tribunal found the penalty harsh and unjustified due to lack of evidence of fraud or willful suppression. The appellant was directed to pay any shortfall in the verified amount already discharged. en-us Mon, 04 Sep 2017 00:00:00 +0530 Thu, 07 Sep 2017 14:01:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347606 The Tribunal upheld the demand for service tax and interest but set aside the penalty imposed under section 78 of the Finance Act in a case involving delayed payment of service tax and interest, non-payment of service tax for services provided to customers, and a dispute over liability to pay service tax on specific services. The appellant's delay was attributed to the customer's refusal to pay service tax, and the Tribunal found the penalty harsh and unjustified due to lack of evidence of fraud or willful suppression. The appellant was directed to pay any shortfall in the verified amount already discharged. Case-Laws Service Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347606