https://www.taxtmi.com/caselaws?id=780088 CESTAT, All. allowed the appeal in part, reducing the total demand for short-paid service tax from Rs.97,28,749 to Rs.72,80,604 and correspondingly reducing the penalty under s.78 to Rs.72,80,604. The tribunal rejected the appellant's horticulture receipts claim for Rs.7,34,13,504 (relief of Rs.5,18,48,260 not supported) due to failure to produce LOAs, and found other service-related claims unsubstantiated after verification. All other aspects of the impugned order were upheld. en-us Thu, 16 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 09:08:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780088 CESTAT, All. allowed the appeal in part, reducing the total demand for short-paid service tax from Rs.97,28,749 to Rs.72,80,604 and correspondingly reducing the penalty under s.78 to Rs.72,80,604. The tribunal rejected the appellant's horticulture receipts claim for Rs.7,34,13,504 (relief of Rs.5,18,48,260 not supported) due to failure to produce LOAs, and found other service-related claims unsubstantiated after verification. All other aspects of the impugned order were upheld. Case-Laws Service Tax Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780088