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<h1>High Court upholds Tribunal's decision on penalty setting aside due to timely payment by assessee.</h1> The High Court upheld the Tribunal's decision to not interfere with the Commissioner's setting aside of the penalty due to timely payment by the assessee. ... Levy of penalty - appellant had entertained a bonafide belief that they need not discharge service tax on the cars rented to UNICEF and other rent-a-cab operators. - Tribunal in [2013 (12) TMI 1516 - CESTAT BANGALORE] refused to waive the penalty u/s 80 - No reason to interfere with the impugned order of the learned Tribunal. - Decided against the appellant. The appeal was against a Customs, Excise, and Service Tax Appellate Tribunal order. The Tribunal refused to interfere with the Commissioner's decision to set aside the penalty as the assessee had paid the liability on time. The High Court upheld the Tribunal's decision and dismissed the appeal.