https://www.taxtmi.com/caselaws?id=209755 The Tribunal set aside the Commissioner's decision to impose penalties on the appellant under Section 78 of the Finance Act, 1994. The appellant's liability to pay Service Tax on commissions to overseas parties was not contested, but the penalties were deemed unwarranted. Relying on a High Court judgment, the Tribunal held that no Service Tax liability existed for the recipient of services before 18.04.06. As a result, the imposition of penalties for non-payment during that period was considered unnecessary, leading to the appeal being allowed. en-us Wed, 14 Sep 2011 00:00:00 +0530 Thu, 19 Jan 2012 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209755 The Tribunal set aside the Commissioner's decision to impose penalties on the appellant under Section 78 of the Finance Act, 1994. The appellant's liability to pay Service Tax on commissions to overseas parties was not contested, but the penalties were deemed unwarranted. Relying on a High Court judgment, the Tribunal held that no Service Tax liability existed for the recipient of services before 18.04.06. As a result, the imposition of penalties for non-payment during that period was considered unnecessary, leading to the appeal being allowed. Case-Laws Service Tax Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209755