https://www.taxtmi.com/caselaws?id=77803 Technical Testing and Analysis Services were rendered without timely service tax payment, but the tax and interest were later paid. Because the non-payment was explained as lack of awareness and there was no material showing intentional suppression or deliberate default, the conditions for relief from penal consequences were treated as satisfied. The penalties imposed under Sections 76 and 78 of the Finance Act, 1994 were therefore set aside by extending the benefit of Section 80. en-us Fri, 11 Dec 2009 00:00:00 +0530 Mon, 15 Nov 2010 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77803 Technical Testing and Analysis Services were rendered without timely service tax payment, but the tax and interest were later paid. Because the non-payment was explained as lack of awareness and there was no material showing intentional suppression or deliberate default, the conditions for relief from penal consequences were treated as satisfied. The penalties imposed under Sections 76 and 78 of the Finance Act, 1994 were therefore set aside by extending the benefit of Section 80. Case-Laws Service Tax Fri, 11 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77803