https://www.taxtmi.com/caselaws?id=215884 The appellant, authorized to install CNG/LPG Kits, was held liable for service tax by the Department. Despite promptly paying the tax, penalties were imposed under the Finance Act, 1994. The appellant's compliance was evident as they paid both Sales Tax and Service Tax without contest. The Tribunal considered the circumstances and granted relief under Sections 73(3) and 80 of the Finance Act, setting aside the penalties while upholding the interest on service tax. This case emphasizes the importance of compliance and the application of relevant provisions in determining penalties and relief for inadvertent non-compliance with service tax obligations. en-us Mon, 10 Oct 2011 00:00:00 +0530 Thu, 23 Aug 2012 08:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215884 The appellant, authorized to install CNG/LPG Kits, was held liable for service tax by the Department. Despite promptly paying the tax, penalties were imposed under the Finance Act, 1994. The appellant's compliance was evident as they paid both Sales Tax and Service Tax without contest. The Tribunal considered the circumstances and granted relief under Sections 73(3) and 80 of the Finance Act, setting aside the penalties while upholding the interest on service tax. This case emphasizes the importance of compliance and the application of relevant provisions in determining penalties and relief for inadvertent non-compliance with service tax obligations. Case-Laws Service Tax Mon, 10 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215884