https://www.taxtmi.com/caselaws?id=203580 The Court dismissed the appeal under section 35G of the Central Excise Act, 1944, challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Tribunal set aside the penalty imposed under section 78 of the Finance Act, 1994, ruling that the failure to pay service tax was not intentional evasion but stemmed from a genuine belief that the tax was not applicable to certain services. The Court upheld the Tribunal's decision, finding no evidence of intent to evade tax, leading to the dismissal of the appeal. en-us Fri, 13 May 2011 00:00:00 +0530 Thu, 03 Jul 2014 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203580 The Court dismissed the appeal under section 35G of the Central Excise Act, 1944, challenging the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Tribunal set aside the penalty imposed under section 78 of the Finance Act, 1994, ruling that the failure to pay service tax was not intentional evasion but stemmed from a genuine belief that the tax was not applicable to certain services. The Court upheld the Tribunal's decision, finding no evidence of intent to evade tax, leading to the dismissal of the appeal. Case-Laws Service Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203580