https://www.taxtmi.com/caselaws?id=214773 The Tribunal granted a waiver of pre-deposit of penalty to the appellant in a case involving liability to pay Service Tax on Marketing & Management Consultancy services provided to a company in the USA. The Tribunal found merit in the appellant's arguments, noting the lack of clear reasoning for the penalty imposition under Section 78 of the Finance Act, 1994. The decision emphasized the importance of transparency and fairness in tax proceedings, dismissing one appeal due to a procedural mistake. en-us Wed, 16 Nov 2011 00:00:00 +0530 Mon, 18 Jun 2012 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214773 The Tribunal granted a waiver of pre-deposit of penalty to the appellant in a case involving liability to pay Service Tax on Marketing & Management Consultancy services provided to a company in the USA. The Tribunal found merit in the appellant's arguments, noting the lack of clear reasoning for the penalty imposition under Section 78 of the Finance Act, 1994. The decision emphasized the importance of transparency and fairness in tax proceedings, dismissing one appeal due to a procedural mistake. Case-Laws Service Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214773