https://www.taxtmi.com/highlights?id=44488 Merely entering the figures under the wrong heading in their returns with no revenue implication whatsoever and no intention to evade payment of taking duty or taking excess credit does not render the appellant liable to penalties as proposed. en-us Thu, 14 Feb 2019 12:00:44 +0530 Thu, 14 Feb 2019 12:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=44488 Merely entering the figures under the wrong heading in their returns with no revenue implication whatsoever and no intention to evade payment of taking duty or taking excess credit does not render the appellant liable to penalties as proposed. Highlights Service Tax Thu, 14 Feb 2019 12:00:44 +0530 https://www.taxtmi.com/highlights?id=44488