https://www.taxtmi.com/caselaws?id=295025 The appellant, a developer/builder of residential flats, adjusted deposits against taxable amounts previously subjected to tax. A show cause notice demanded service tax for a specific period with penalty under Section 78. The appellant contested, arguing permissible adjustment under Rule 6(3) and paid the differential tax. The penalty was waived as there was no intentional misstatement. The appeal was successful, with the penalty under Section 78 set aside due to a minor breach, granting consequential relief to the appellant. en-us Wed, 27 Feb 2019 00:00:00 +0530 Sun, 16 May 2021 11:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295025 The appellant, a developer/builder of residential flats, adjusted deposits against taxable amounts previously subjected to tax. A show cause notice demanded service tax for a specific period with penalty under Section 78. The appellant contested, arguing permissible adjustment under Rule 6(3) and paid the differential tax. The penalty was waived as there was no intentional misstatement. The appeal was successful, with the penalty under Section 78 set aside due to a minor breach, granting consequential relief to the appellant. Case-Laws Service Tax Wed, 27 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295025