https://www.taxtmi.com/caselaws?id=34310 Penalty for service tax short-payment may be waived where the default is brief, the tax and interest are paid after the omission is pointed out, and the facts do not support an intention to evade tax. On these facts, the short-payment arose from omission of an exemption, the assessee made payment once the liability was identified, and the matter was treated as suitable for a lenient view under Section 80. Penalty under Sections 76 and 77 was therefore waived in favour of the assessee. en-us Thu, 05 Mar 2009 00:00:00 +0530 Tue, 03 Nov 2009 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34310 Penalty for service tax short-payment may be waived where the default is brief, the tax and interest are paid after the omission is pointed out, and the facts do not support an intention to evade tax. On these facts, the short-payment arose from omission of an exemption, the assessee made payment once the liability was identified, and the matter was treated as suitable for a lenient view under Section 80. Penalty under Sections 76 and 77 was therefore waived in favour of the assessee. Case-Laws Service Tax Thu, 05 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34310