https://www.taxtmi.com/caselaws?id=236273 The Commissioner (Appeals) rejected the Revenue's appeal against penalties imposed under Sections 76, 77, and 78 of the Act. The case involved a Real Estate Agent who paid tax and interest upon detection by the audit, claiming lack of intent to evade payment. The Commissioner considered the immediate tax payment, lack of malafide intent, and individual circumstances in applying Section 80, leading to the dismissal of the Revenue's appeal. en-us Fri, 11 Jan 2013 00:00:00 +0530 Sat, 24 Aug 2013 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236273 The Commissioner (Appeals) rejected the Revenue's appeal against penalties imposed under Sections 76, 77, and 78 of the Act. The case involved a Real Estate Agent who paid tax and interest upon detection by the audit, claiming lack of intent to evade payment. The Commissioner considered the immediate tax payment, lack of malafide intent, and individual circumstances in applying Section 80, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Fri, 11 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236273