https://www.taxtmi.com/caselaws?id=76268 The Tribunal upheld the demand of Rs. 18,657 but set aside the penalties imposed under sections 76 and 78 of the Finance Act, 1994. The assessees were found not aware of the service tax liability during the period of non-payment, leading to the conclusion that penal action was unjustified. The Tribunal referenced a previous decision to support its ruling, stating no intention to evade tax payment was evident. Appeal No. S/182/2008 was partly allowed, while Appeal No. S/169/2008, seeking enhanced penalties, was dismissed in alignment with the decision on the assessees' appeal. en-us Fri, 11 Dec 2009 00:00:00 +0530 Tue, 18 Jan 2011 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76268 The Tribunal upheld the demand of Rs. 18,657 but set aside the penalties imposed under sections 76 and 78 of the Finance Act, 1994. The assessees were found not aware of the service tax liability during the period of non-payment, leading to the conclusion that penal action was unjustified. The Tribunal referenced a previous decision to support its ruling, stating no intention to evade tax payment was evident. Appeal No. S/182/2008 was partly allowed, while Appeal No. S/169/2008, seeking enhanced penalties, was dismissed in alignment with the decision on the assessees' appeal. Case-Laws Service Tax Fri, 11 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76268