https://www.taxtmi.com/caselaws?id=212295 The Tribunal rejected the department's appeal, affirming the decision to set aside the penalty under Section 78 of the Finance Act, 1994. The Tribunal found no evidence of intention to evade service tax by the respondents, a deemed university engaged in testing and consultancy activities. While penalties under other sections were upheld, the Tribunal concluded that there was no basis to interfere with the Commissioner (Appeals)'s decision regarding the penalty under Section 78. en-us Wed, 20 Apr 2011 00:00:00 +0530 Fri, 30 Mar 2012 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212295 The Tribunal rejected the department's appeal, affirming the decision to set aside the penalty under Section 78 of the Finance Act, 1994. The Tribunal found no evidence of intention to evade service tax by the respondents, a deemed university engaged in testing and consultancy activities. While penalties under other sections were upheld, the Tribunal concluded that there was no basis to interfere with the Commissioner (Appeals)'s decision regarding the penalty under Section 78. Case-Laws Service Tax Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212295