https://www.taxtmi.com/caselaws?id=212097 The appellant was found liable for service tax on various services provided but demonstrated lack of awareness of the law. The Appellate Authority reduced penalties, considering the appellant's compliance upon notification and absence of evasion motive. Relief was granted under Section 78 of the Finance Act, 1994, based on mitigating factors and lack of intentional evasion. The Tribunal acknowledged the appellant's efforts to comply and lack of oblique motive, leading to the partial success of the appeal. en-us Mon, 16 Jan 2012 00:00:00 +0530 Sat, 02 Jun 2012 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212097 The appellant was found liable for service tax on various services provided but demonstrated lack of awareness of the law. The Appellate Authority reduced penalties, considering the appellant's compliance upon notification and absence of evasion motive. Relief was granted under Section 78 of the Finance Act, 1994, based on mitigating factors and lack of intentional evasion. The Tribunal acknowledged the appellant's efforts to comply and lack of oblique motive, leading to the partial success of the appeal. Case-Laws Service Tax Mon, 16 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212097