https://www.taxtmi.com/caselaws?id=216530 The Tribunal allowed the appeal, overturning the Order-in-Appeal and granting relief to the appellants by setting aside the penalty under Section 76. The appellants, providing maintenance or repair services, demonstrated a reasonable cause for their failure to pay Service Tax, as their taxable income was below the threshold. The Tribunal acknowledged the appellant's belief that they were not liable for Service Tax and found merit in their argument, leading to the decision to relieve them from the penalty under Section 76, in accordance with Section 80 of the Finance Act, 1994. en-us Mon, 13 Aug 2012 00:00:00 +0530 Fri, 07 Sep 2012 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216530 The Tribunal allowed the appeal, overturning the Order-in-Appeal and granting relief to the appellants by setting aside the penalty under Section 76. The appellants, providing maintenance or repair services, demonstrated a reasonable cause for their failure to pay Service Tax, as their taxable income was below the threshold. The Tribunal acknowledged the appellant's belief that they were not liable for Service Tax and found merit in their argument, leading to the decision to relieve them from the penalty under Section 76, in accordance with Section 80 of the Finance Act, 1994. Case-Laws Service Tax Mon, 13 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216530