https://www.taxtmi.com/caselaws?id=233752 The Tribunal set aside the imposition of penalties under Sections 76, 77 & 78 of the Finance Act, 1994, allowing the appeal on that ground. The appellant had discharged the Service Tax liability along with interest before the show cause notice, and the confusion regarding the liability for Service Tax on the commission received was acknowledged. The Tribunal found no intention to evade duty and cited precedents and a Board's circular in support. Consistency in decision-making was maintained, leading to the conclusion that penalties were not imposable in this case. en-us Fri, 01 Mar 2013 00:00:00 +0530 Mon, 13 May 2013 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233752 The Tribunal set aside the imposition of penalties under Sections 76, 77 & 78 of the Finance Act, 1994, allowing the appeal on that ground. The appellant had discharged the Service Tax liability along with interest before the show cause notice, and the confusion regarding the liability for Service Tax on the commission received was acknowledged. The Tribunal found no intention to evade duty and cited precedents and a Board's circular in support. Consistency in decision-making was maintained, leading to the conclusion that penalties were not imposable in this case. Case-Laws Service Tax Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233752