CESTAT quashes Penalty Imposed u/s 78 of Finance Act for Short Payment of Service Tax on ground of Genuine Disclosure of Audited Balance Sheet [Read Order]

CESTAT - Penalty - Finance - Act - Short - Payment - Service - Tax - ground - Genuine - Disclosure - TAXSCAN

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 78 of the Finance Act,1994 for the short payment of the service tax on the ground of genuine disclosure of audited balance sheet.  J.D.Marketing, the appellant assessee was engaged in providing ‘business auxiliary service’ to AIRCEL,…

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