https://www.taxtmi.com/caselaws?id=77299 Penalties for service tax default were set aside under Sections 76 and 78 because the assessee had paid the tax, did not dispute the liability, and the department failed to show deliberate non-payment or an intention to evade. The assessee's plea of lack of awareness of the liability during the relevant period was accepted, so the impugned penalties under those provisions were deleted. The penalty under Section 77 was upheld because no sufficient ground was shown for interference. The appeal therefore succeeded only in part, with relief confined to deletion of penalties under Sections 76 and 78. en-us Fri, 02 Jul 2010 00:00:00 +0530 Tue, 02 Nov 2010 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77299 Penalties for service tax default were set aside under Sections 76 and 78 because the assessee had paid the tax, did not dispute the liability, and the department failed to show deliberate non-payment or an intention to evade. The assessee's plea of lack of awareness of the liability during the relevant period was accepted, so the impugned penalties under those provisions were deleted. The penalty under Section 77 was upheld because no sufficient ground was shown for interference. The appeal therefore succeeded only in part, with relief confined to deletion of penalties under Sections 76 and 78. Case-Laws Service Tax Fri, 02 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77299