https://www.taxtmi.com/caselaws?id=367716 The Tribunal allowed the appellant's appeal against the penalty imposed under Section 78 of the Finance Act, 1994. It held that the appellant had paid the service tax with interest before any show-cause notice was issued, and there was no evidence of suppression to evade tax. The Tribunal found that all transactions were recorded, and the alleged short payment was included in the Trial Balance. Relying on legal provisions and precedents, the Tribunal concluded that the penalty was unwarranted, setting aside the impugned order in favor of the appellant. en-us Thu, 20 Sep 2018 00:00:00 +0530 Tue, 25 Sep 2018 08:23:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367716 The Tribunal allowed the appellant's appeal against the penalty imposed under Section 78 of the Finance Act, 1994. It held that the appellant had paid the service tax with interest before any show-cause notice was issued, and there was no evidence of suppression to evade tax. The Tribunal found that all transactions were recorded, and the alleged short payment was included in the Trial Balance. Relying on legal provisions and precedents, the Tribunal concluded that the penalty was unwarranted, setting aside the impugned order in favor of the appellant. Case-Laws Service Tax Thu, 20 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367716