https://www.taxtmi.com/caselaws?id=395063 The Tribunal set aside the penalty imposed under Section 78 by the Commissioner (Appeals) on the appellant for alleged service tax short payment. The Tribunal accepted the appellant's explanation that errors were due to lack of competent staff, not intentional evasion, as a significant portion of the tax shortfall was promptly paid upon detection. Finding no evidence of deliberate default and considering the rectification of the shortfall before the original order date, the Tribunal concluded that the circumstances did not warrant the penalty, emphasizing the appellant's efforts to comply and rectify errors. en-us Tue, 04 Feb 2020 00:00:00 +0530 Tue, 05 May 2020 08:20:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395063 The Tribunal set aside the penalty imposed under Section 78 by the Commissioner (Appeals) on the appellant for alleged service tax short payment. The Tribunal accepted the appellant's explanation that errors were due to lack of competent staff, not intentional evasion, as a significant portion of the tax shortfall was promptly paid upon detection. Finding no evidence of deliberate default and considering the rectification of the shortfall before the original order date, the Tribunal concluded that the circumstances did not warrant the penalty, emphasizing the appellant's efforts to comply and rectify errors. Case-Laws Service Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395063