https://www.taxtmi.com/caselaws?id=242294 The Tribunal set aside the penalty imposed by the Commissioner under Sections 76, 77, and 78 of the Finance Act, 1994, on the Appellants for non-registration and non-payment of Service Tax on renting immovable property. The Tribunal found the Appellants promptly paid the tax upon realizing their liability, indicating no intention to evade tax. It emphasized that composite penalties under different provisions are impermissible, highlighting the need for penalties to be proportionate and based on the specific circumstances of each case. The Appeal was allowed, emphasizing reasonable cause for the Appellants' actions. en-us Fri, 03 Jan 2014 00:00:00 +0530 Thu, 11 Sep 2014 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242294 The Tribunal set aside the penalty imposed by the Commissioner under Sections 76, 77, and 78 of the Finance Act, 1994, on the Appellants for non-registration and non-payment of Service Tax on renting immovable property. The Tribunal found the Appellants promptly paid the tax upon realizing their liability, indicating no intention to evade tax. It emphasized that composite penalties under different provisions are impermissible, highlighting the need for penalties to be proportionate and based on the specific circumstances of each case. The Appeal was allowed, emphasizing reasonable cause for the Appellants' actions. Case-Laws Service Tax Fri, 03 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242294