https://www.taxtmi.com/caselaws?id=220244 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and penalties imposed under Sections 77 & 78 of the Finance Act, 1994. The appellants rectified their failure to pay service tax by voluntarily paying the due amount with interest before being notified by the Department. The Tribunal found no evidence of intent to evade tax and considered the mistake as bona fide, leading to the invocation of Section 80 of the Finance Act. Consequential relief was granted to the appellants based on their proactive actions and compliance with tax obligations. en-us Mon, 03 Dec 2012 00:00:00 +0530 Wed, 16 Jan 2013 06:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220244 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and penalties imposed under Sections 77 & 78 of the Finance Act, 1994. The appellants rectified their failure to pay service tax by voluntarily paying the due amount with interest before being notified by the Department. The Tribunal found no evidence of intent to evade tax and considered the mistake as bona fide, leading to the invocation of Section 80 of the Finance Act. Consequential relief was granted to the appellants based on their proactive actions and compliance with tax obligations. Case-Laws Service Tax Mon, 03 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220244