https://www.taxtmi.com/caselaws?id=76181 The Tribunal held that the appellant, a service provider, was entitled to claim abatement under Notification No. 19/2003-ST without having to sell materials used in providing services. The penalty under section 78 of the Finance Act, 1994 was set aside as the appellants acted in good faith. Regarding liability for penalties under different sections, the Tribunal upheld the penalty under section 77 for late filing of returns but set aside the penalty under section 76 for failure to pay service tax on time. The appeals were decided accordingly. en-us Fri, 30 Oct 2009 00:00:00 +0530 Sun, 13 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76181 The Tribunal held that the appellant, a service provider, was entitled to claim abatement under Notification No. 19/2003-ST without having to sell materials used in providing services. The penalty under section 78 of the Finance Act, 1994 was set aside as the appellants acted in good faith. Regarding liability for penalties under different sections, the Tribunal upheld the penalty under section 77 for late filing of returns but set aside the penalty under section 76 for failure to pay service tax on time. The appeals were decided accordingly. Case-Laws Service Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76181