https://www.taxtmi.com/caselaws?id=371398 The appellant, a telecommunication services provider, was found to have short paid Service Tax over a specific period. The Adjudicating Authority upheld a demand for part of the amount and imposed interest and a penalty. The appellant challenged the order, citing errors in calculation, lack of evidence, and exemptions. The appeal was partially allowed, modifying the order and waiving the penalty under Section 80 of the Finance Act, 1994. The Tribunal considered the confusion during the transition from DOT to BSNL and the appellant's inability to provide evidence, leading to the penalty waiver. en-us Thu, 04 Oct 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371398 The appellant, a telecommunication services provider, was found to have short paid Service Tax over a specific period. The Adjudicating Authority upheld a demand for part of the amount and imposed interest and a penalty. The appellant challenged the order, citing errors in calculation, lack of evidence, and exemptions. The appeal was partially allowed, modifying the order and waiving the penalty under Section 80 of the Finance Act, 1994. The Tribunal considered the confusion during the transition from DOT to BSNL and the appellant's inability to provide evidence, leading to the penalty waiver. Case-Laws Service Tax Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371398