https://www.taxtmi.com/caselaws?id=214242 The Tribunal allowed the appeal, setting aside the penalty under Section 78 of the Finance Act, 1994. The appellant's belief that they were not liable to pay service tax on the commission received was considered genuine, supported by recent judgments indicating ambiguity in tax liability for similar activities. The Tribunal extended the benefit of Section 80 to the appellant, relieving them of the penalty based on justifiable reasons and the nature of the activity. en-us Wed, 11 Apr 2012 00:00:00 +0530 Fri, 12 Oct 2012 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214242 The Tribunal allowed the appeal, setting aside the penalty under Section 78 of the Finance Act, 1994. The appellant's belief that they were not liable to pay service tax on the commission received was considered genuine, supported by recent judgments indicating ambiguity in tax liability for similar activities. The Tribunal extended the benefit of Section 80 to the appellant, relieving them of the penalty based on justifiable reasons and the nature of the activity. Case-Laws Service Tax Wed, 11 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214242