https://www.taxtmi.com/caselaws?id=362533 The Tribunal set aside the order confirming a demand for service tax short paid, interest, and penalties under Sections 76 and 78 of the Finance Act. It found Rule 6(3) inapplicable, ruling that Rule 6(4A) and 6(4B) applied retrospectively, considering the appellant as a public sector undertaking. The Tribunal noted the appellant's proper adjustment of excess service tax payment, leading to no further liability. Emphasizing the lack of intent to evade tax, the Tribunal referenced precedents cited by the appellant to invalidate the Commissioner's order, stressing adherence to legal provisions and precedents in tax matters. en-us Fri, 08 Jun 2018 00:00:00 +0530 Thu, 28 Jun 2018 10:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362533 The Tribunal set aside the order confirming a demand for service tax short paid, interest, and penalties under Sections 76 and 78 of the Finance Act. It found Rule 6(3) inapplicable, ruling that Rule 6(4A) and 6(4B) applied retrospectively, considering the appellant as a public sector undertaking. The Tribunal noted the appellant's proper adjustment of excess service tax payment, leading to no further liability. Emphasizing the lack of intent to evade tax, the Tribunal referenced precedents cited by the appellant to invalidate the Commissioner's order, stressing adherence to legal provisions and precedents in tax matters. Case-Laws Service Tax Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362533