https://www.taxtmi.com/caselaws?id=241067 The Appellate Tribunal CESTAT NEW DELHI set aside the penalty imposed under Sections 76 and 78 without requiring a pre-deposit. The Tribunal considered the confusion surrounding tax liability for services provided by foreign parties, noting the absence of evasion or suppression of facts. Emphasizing the discharge of Service Tax liability under Section 77 and applying legal principles, the Tribunal waived the penalty, citing relevant judgments and criticizing the lack of justification in the revisional order. The decision was based on the specific circumstances of the case, granting relief and disposing of the stay petition. en-us Fri, 23 Dec 2011 00:00:00 +0530 Mon, 16 Dec 2013 16:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241067 The Appellate Tribunal CESTAT NEW DELHI set aside the penalty imposed under Sections 76 and 78 without requiring a pre-deposit. The Tribunal considered the confusion surrounding tax liability for services provided by foreign parties, noting the absence of evasion or suppression of facts. Emphasizing the discharge of Service Tax liability under Section 77 and applying legal principles, the Tribunal waived the penalty, citing relevant judgments and criticizing the lack of justification in the revisional order. The decision was based on the specific circumstances of the case, granting relief and disposing of the stay petition. Case-Laws Service Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241067