https://www.taxtmi.com/caselaws?id=377374 The Tribunal dismissed the application seeking rectification of a mistake in the Final Order, as the issue of limitation grounds not adequately addressed. The penalties were set aside based on a reasonable explanation for failure to discharge service tax, but penalties under section 78 were proposed for alleged suppression of facts. The Tribunal found that the applicant failed to rebut the allegations of suppression of facts, leading to the dismissal of the plea of limitation. The application for rectification was found to lack merit and was dismissed on 06.02.2019. en-us Wed, 06 Feb 2019 00:00:00 +0530 Thu, 28 Mar 2019 07:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377374 The Tribunal dismissed the application seeking rectification of a mistake in the Final Order, as the issue of limitation grounds not adequately addressed. The penalties were set aside based on a reasonable explanation for failure to discharge service tax, but penalties under section 78 were proposed for alleged suppression of facts. The Tribunal found that the applicant failed to rebut the allegations of suppression of facts, leading to the dismissal of the plea of limitation. The application for rectification was found to lack merit and was dismissed on 06.02.2019. Case-Laws Service Tax Wed, 06 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377374