https://www.taxtmi.com/caselaws?id=760863 CESTAT Allahabad upheld service tax demand against appellant who admitted short payment of Rs 5,44,492 but contested only computation aspects. Appellant had collected service tax from recipients but short-paid to department. Court found no fault with authorities' findings on non-payment/short payment and limitation issues, noting appellant was aware of taxable services obligation. Matter remanded to original authority for re-computation of demand after allowing deduction claimed for service tax paid by Hindalco. Penalties under Sections 77-78 upheld, though Section 78 penalty quantum to be redetermined post-remand proceedings. en-us Thu, 24 Oct 2024 00:00:00 +0530 Mon, 28 Oct 2024 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760863 CESTAT Allahabad upheld service tax demand against appellant who admitted short payment of Rs 5,44,492 but contested only computation aspects. Appellant had collected service tax from recipients but short-paid to department. Court found no fault with authorities' findings on non-payment/short payment and limitation issues, noting appellant was aware of taxable services obligation. Matter remanded to original authority for re-computation of demand after allowing deduction claimed for service tax paid by Hindalco. Penalties under Sections 77-78 upheld, though Section 78 penalty quantum to be redetermined post-remand proceedings. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760863