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2015 (1) TMI 1048 - MADRAS HIGH COURTShort payment of tax - Travel Agent service - Penalty u/s 78 - Held that:- Main contention put forth on the side of the appellant is that the respondent has not paid Service Tax in respect of the service rendered by it and further, the respondent has made only short payment. Under the said circumstances, the claim made by the Department is inconsonance with law and the same cannot be turned out, but both the Commissioner of Appeals as well as CESTAT without assigning proper reasons have rejected the demand, made by the Department and in view of the discussion made earlier, this Court has found considerable force in the contention put forth on the side of the appellant and the substantial question of law settled on the side of the appellant are having substance - Decided in favour of Revenue.
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