https://www.taxtmi.com/caselaws?id=205808 Penalties for non-payment of service tax on GTA services were held to be fully waivable under section 80 of the Finance Act, 1994 because the assessee paid the tax and interest when pointed out and the record showed ignorance of the liability. The lower appellate authority had already treated the case as one fitting section 80 and had only partly reduced the penalties, but the circumstances justified complete relief. Penalties imposed under sections 76, 77 and 78 were therefore waived. en-us Tue, 09 Mar 2010 00:00:00 +0530 Thu, 15 Sep 2011 15:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205808 Penalties for non-payment of service tax on GTA services were held to be fully waivable under section 80 of the Finance Act, 1994 because the assessee paid the tax and interest when pointed out and the record showed ignorance of the liability. The lower appellate authority had already treated the case as one fitting section 80 and had only partly reduced the penalties, but the circumstances justified complete relief. Penalties imposed under sections 76, 77 and 78 were therefore waived. Case-Laws Service Tax Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205808