https://www.taxtmi.com/caselaws?id=428339 The Tribunal set aside penalties imposed under sec. 78 of the Finance Act, 1994, on an undertaking of the State Government of Tamil Nadu for short-payment of service tax. Despite confirming the demand and interest, the Tribunal found no evidence of intentional tax evasion by the appellant, emphasizing its status as a government entity. Citing lack of malicious intent and relevant case laws, the Tribunal modified the impugned order, allowing the appeal and providing consequential relief if required. en-us Mon, 26 Sep 2022 00:00:00 +0530 Wed, 12 Apr 2023 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428339 The Tribunal set aside penalties imposed under sec. 78 of the Finance Act, 1994, on an undertaking of the State Government of Tamil Nadu for short-payment of service tax. Despite confirming the demand and interest, the Tribunal found no evidence of intentional tax evasion by the appellant, emphasizing its status as a government entity. Citing lack of malicious intent and relevant case laws, the Tribunal modified the impugned order, allowing the appeal and providing consequential relief if required. Case-Laws Service Tax Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428339