https://www.taxtmi.com/caselaws?id=355703 The Tribunal allowed the appellant's appeal against the disallowance of input service credit and penalty under Section 78 of the Finance Act, 1994. The Tribunal found no intent to evade tax, acknowledged inadvertent errors, and considered the adjustments made as revenue neutral. Consequently, the Tribunal deemed the original decision legally unsustainable and set it aside in favor of the appellant. en-us Tue, 26 Dec 2017 00:00:00 +0530 Sat, 17 Feb 2018 06:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355703 The Tribunal allowed the appellant's appeal against the disallowance of input service credit and penalty under Section 78 of the Finance Act, 1994. The Tribunal found no intent to evade tax, acknowledged inadvertent errors, and considered the adjustments made as revenue neutral. Consequently, the Tribunal deemed the original decision legally unsustainable and set it aside in favor of the appellant. Case-Laws Service Tax Tue, 26 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355703