https://www.taxtmi.com/caselaws?id=219019 The Tribunal upheld the service tax liability and interest but set aside the penalties under Sections 76 and 77 of the Finance Act, 1994. The appellant's prompt payment of service tax upon notification by the customer, coupled with active engagement in tax matters, demonstrated no intent to evade tax. Therefore, invoking Section 80 of the Finance Act, 1994, the Tribunal found the penalties unwarranted due to the absence of mens rea for tax evasion. en-us Wed, 12 Sep 2012 00:00:00 +0530 Tue, 06 Nov 2012 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219019 The Tribunal upheld the service tax liability and interest but set aside the penalties under Sections 76 and 77 of the Finance Act, 1994. The appellant's prompt payment of service tax upon notification by the customer, coupled with active engagement in tax matters, demonstrated no intent to evade tax. Therefore, invoking Section 80 of the Finance Act, 1994, the Tribunal found the penalties unwarranted due to the absence of mens rea for tax evasion. Case-Laws Service Tax Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219019