https://www.taxtmi.com/caselaws?id=128584 The judge granted the waiver of pre-deposit of penalties under Sections 76, 77, and 78 of the Finance Act, 1994 for the appellants, M/s. Rajpaul Homes. The penalties were imposed for delay in payment, suppressing taxable service value, and failure to furnish returns. The Commissioner (A) upheld the penalties, but the judge ruled in favor of the appellants, noting their timely payment of tax and interest before the Show Cause Notice. The judge found no evidence of intentional evasion and ordered the waiver of pre-deposit pending appeal, as deliberate tax evasion was not established. en-us Thu, 29 Jan 2009 00:00:00 +0530 Mon, 08 Apr 2013 16:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128584 The judge granted the waiver of pre-deposit of penalties under Sections 76, 77, and 78 of the Finance Act, 1994 for the appellants, M/s. Rajpaul Homes. The penalties were imposed for delay in payment, suppressing taxable service value, and failure to furnish returns. The Commissioner (A) upheld the penalties, but the judge ruled in favor of the appellants, noting their timely payment of tax and interest before the Show Cause Notice. The judge found no evidence of intentional evasion and ordered the waiver of pre-deposit pending appeal, as deliberate tax evasion was not established. Case-Laws Service Tax Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128584