https://www.taxtmi.com/caselaws?id=769798 CESTAT Mumbai allowed the appeal partially, setting aside penalty under Section 78(1) of Finance Act, 1994 amounting to Rs.1,82,290/-. The original service tax demand was reduced from Rs.1,04,09,610/- to Rs.6,27,128/- after examination of ST-3 returns, and further reduced to Rs.1,82,290/- by Commissioner (Appeals) considering applicable rates and exemption notifications for Naval Dockyard SEZ services. The tribunal held penalty imposition was not legally feasible absent specific grounds for suppression or fraud, and original authority failed to properly verify facts before issuing show cause notice. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769798 CESTAT Mumbai allowed the appeal partially, setting aside penalty under Section 78(1) of Finance Act, 1994 amounting to Rs.1,82,290/-. The original service tax demand was reduced from Rs.1,04,09,610/- to Rs.6,27,128/- after examination of ST-3 returns, and further reduced to Rs.1,82,290/- by Commissioner (Appeals) considering applicable rates and exemption notifications for Naval Dockyard SEZ services. The tribunal held penalty imposition was not legally feasible absent specific grounds for suppression or fraud, and original authority failed to properly verify facts before issuing show cause notice. Case-Laws Service Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769798