https://www.taxtmi.com/caselaws?id=206452 The High Court upheld the Tribunal's decision to dismiss the Revenue's appeal against penalty imposition on a security agency company. The Court emphasized the absence of mala fide intention to evade service tax, highlighting the company's prompt payment of taxes upon realizing the error. The Court found no substantial question of law and supported the Original Authority's decision to drop penalty proceedings under section 80 of the Finance Act, 1994. The appeal was dismissed, with the Court noting the factual nature of the case and the lack of merit in pursuing further proceedings. en-us Thu, 27 Jan 2011 00:00:00 +0530 Tue, 01 Jul 2014 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206452 The High Court upheld the Tribunal's decision to dismiss the Revenue's appeal against penalty imposition on a security agency company. The Court emphasized the absence of mala fide intention to evade service tax, highlighting the company's prompt payment of taxes upon realizing the error. The Court found no substantial question of law and supported the Original Authority's decision to drop penalty proceedings under section 80 of the Finance Act, 1994. The appeal was dismissed, with the Court noting the factual nature of the case and the lack of merit in pursuing further proceedings. Case-Laws Service Tax Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206452