Penalty u/s 78 Not Justified: No Evidence of Suppression or Misstatement in Service Tax Short Payment Case.

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....Imposition of penalty u/s 78 - based on the records, maintained by the appellant, the short payment of Service Tax on the GTA service was detected by the department. - the charges of suppression, misstatement etc. cannot be leveled against the appellant, justifying invocation of the provisions of Section 78 of the Act for imposition of penalty.....