https://www.taxtmi.com/caselaws?id=444940 The Tribunal dismissed the appellant's appeal, upholding the confirmed demand of Rs.6,65,716 for differential Service Tax payment. The appellant's claims of excess payment due to unaccounted challans were rejected due to insufficient evidence. The penalty under Section 78 of the Finance Act, 1944, was reduced to 25% if paid within 30 days; otherwise, it would revert to 100% of the confirmed demand. The Tribunal found it impractical to verify the appellant's claims given the lack of documentation and complexity involving transactions between the Kolkata and Bhubaneswar Units. en-us Mon, 26 Jun 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444940 The Tribunal dismissed the appellant's appeal, upholding the confirmed demand of Rs.6,65,716 for differential Service Tax payment. The appellant's claims of excess payment due to unaccounted challans were rejected due to insufficient evidence. The penalty under Section 78 of the Finance Act, 1944, was reduced to 25% if paid within 30 days; otherwise, it would revert to 100% of the confirmed demand. The Tribunal found it impractical to verify the appellant's claims given the lack of documentation and complexity involving transactions between the Kolkata and Bhubaneswar Units. Case-Laws Service Tax Mon, 26 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444940