https://www.taxtmi.com/caselaws?id=201499 The Tribunal ruled in favor of the appellant, a proprietorship concern providing erection, commissioning, and installation services, regarding the liability of service tax and waiver of penalties. Despite being considered a business entity, the appellant's individual proprietorship was not distinct, leading to the waiver of penalties under Section 80 of the Finance Act, 1994. The Tribunal acknowledged the appellant's voluntary compliance with registration and tax payment, indicating a lack of intent to evade taxes, resulting in the appeal's success and the penalties being set aside. en-us Fri, 27 Aug 2010 00:00:00 +0530 Wed, 11 May 2011 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201499 The Tribunal ruled in favor of the appellant, a proprietorship concern providing erection, commissioning, and installation services, regarding the liability of service tax and waiver of penalties. Despite being considered a business entity, the appellant's individual proprietorship was not distinct, leading to the waiver of penalties under Section 80 of the Finance Act, 1994. The Tribunal acknowledged the appellant's voluntary compliance with registration and tax payment, indicating a lack of intent to evade taxes, resulting in the appeal's success and the penalties being set aside. Case-Laws Service Tax Fri, 27 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201499