https://www.taxtmi.com/highlights?id=51352 Imposition of penalty u/s 78 - based on the records, maintained by the appellant, the short payment of Service Tax on the GTA service was detected by the department. - the charges of suppression, misstatement etc. cannot be leveled against the appellant, justifying invocation of the provisions of Section 78 of the Act for imposition of penalty. en-us Wed, 22 Jan 2020 08:12:22 +0530 Wed, 22 Jan 2020 08:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=51352 Imposition of penalty u/s 78 - based on the records, maintained by the appellant, the short payment of Service Tax on the GTA service was detected by the department. - the charges of suppression, misstatement etc. cannot be leveled against the appellant, justifying invocation of the provisions of Section 78 of the Act for imposition of penalty. Highlights Service Tax Wed, 22 Jan 2020 08:12:22 +0530 https://www.taxtmi.com/highlights?id=51352