https://www.taxtmi.com/caselaws?id=387929 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a tax liability case concerning the calculation method. The appellant had paid the differential Service Tax before a show cause notice was issued, rendering the penalty under Section 78 of the Finance Act, 1994 unsustainable. The Tribunal set aside the penalty, emphasizing adherence to prescribed rules for tax liability calculation and procedural requirements for penalties. The judgment clarifies the application of tax laws and penalties in cases of incorrect tax liability calculations. en-us Mon, 24 Jun 2019 00:00:00 +0530 Tue, 05 Nov 2019 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387929 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant in a tax liability case concerning the calculation method. The appellant had paid the differential Service Tax before a show cause notice was issued, rendering the penalty under Section 78 of the Finance Act, 1994 unsustainable. The Tribunal set aside the penalty, emphasizing adherence to prescribed rules for tax liability calculation and procedural requirements for penalties. The judgment clarifies the application of tax laws and penalties in cases of incorrect tax liability calculations. Case-Laws Service Tax Mon, 24 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387929