https://www.taxtmi.com/caselaws?id=76134 The Tribunal set aside all penalties imposed against the consignment agent under various sections of the Finance Act, 1994, due to the appellant's efforts to recover tax from the principal, prompt payment post-search, and the small partnership firm status. The Tribunal granted waiver of penalties under Section 80 of the Finance Act, 1994, based on the circumstances and relevant provisions of Section 73. The claim for non-inclusion of reimbursed charges was rejected, and the treatment of the amount received as inclusive of service tax was remanded to lower authorities, although the appellant did not press this issue following the penalty waiver. en-us Fri, 21 May 2010 00:00:00 +0530 Tue, 18 Jan 2011 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76134 The Tribunal set aside all penalties imposed against the consignment agent under various sections of the Finance Act, 1994, due to the appellant's efforts to recover tax from the principal, prompt payment post-search, and the small partnership firm status. The Tribunal granted waiver of penalties under Section 80 of the Finance Act, 1994, based on the circumstances and relevant provisions of Section 73. The claim for non-inclusion of reimbursed charges was rejected, and the treatment of the amount received as inclusive of service tax was remanded to lower authorities, although the appellant did not press this issue following the penalty waiver. Case-Laws Service Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76134