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2018 (2) TMI 1124 - AT - Service TaxPenalty u/s 78 - intent to evade - Held that: - there was no intention to evade service tax on the part of the appellant because the appellant has filed the returns and in ST-3 return, he has shown the adjustment under Column ‘D2’ instead of ‘D4’ which is only an error in disclosure - from the perusal of the service invoice which is placed on record and also the credit notes issued by the appellant and the disclosure in the service tax return, there is no revenue loss in the present case as it is only an adjustment of the credit availed - appeal allowed - decided in favor of appellant.
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