https://www.taxtmi.com/caselaws?id=381994 The Tribunal upheld the demand for short payment of service tax, justifying the invocation of the extended period due to the appellant's non-disclosure. It waived the penalty under Section 78 due to financial difficulties and timely payment post-audit, while setting aside the penalty under Section 76. Additionally, the Tribunal annulled the demand not proposed in the show cause notice, partially allowing the appeal. The decision highlighted the necessity of timely self-assessment and compliance with service tax obligations, while acknowledging reasonable causes for non-compliance. en-us Fri, 21 Jun 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381994 The Tribunal upheld the demand for short payment of service tax, justifying the invocation of the extended period due to the appellant's non-disclosure. It waived the penalty under Section 78 due to financial difficulties and timely payment post-audit, while setting aside the penalty under Section 76. Additionally, the Tribunal annulled the demand not proposed in the show cause notice, partially allowing the appeal. The decision highlighted the necessity of timely self-assessment and compliance with service tax obligations, while acknowledging reasonable causes for non-compliance. Case-Laws Service Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381994