https://www.taxtmi.com/caselaws?id=76247 The appellant was informed of the liability to pay service tax from a specific date, registered as a service provider, and paid the tax with interest. Subsequently, penalties were imposed under sections 76 and 78 of the Finance Act, 1994. The appellant contested the penalties, arguing ignorance of the law, and reliance on specific Tribunal decisions. The Technical Member found no evidence of an intention to evade tax, allowed Cenvat credit for the service tax paid, and concluded that section 73(3) applied. As a result, the penalties were set aside, and the Revenue's appeal was rejected. en-us Fri, 30 Oct 2009 00:00:00 +0530 Mon, 29 Apr 2013 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76247 The appellant was informed of the liability to pay service tax from a specific date, registered as a service provider, and paid the tax with interest. Subsequently, penalties were imposed under sections 76 and 78 of the Finance Act, 1994. The appellant contested the penalties, arguing ignorance of the law, and reliance on specific Tribunal decisions. The Technical Member found no evidence of an intention to evade tax, allowed Cenvat credit for the service tax paid, and concluded that section 73(3) applied. As a result, the penalties were set aside, and the Revenue's appeal was rejected. Case-Laws Service Tax Fri, 30 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76247