https://www.taxtmi.com/caselaws?id=251227 The Appellate Tribunal CESTAT AHMEDABAD ruled on the imposition of a penalty under Section 76 of the Finance Act, 1994 for belated payment of service tax liability. The Tribunal found that since there was no intent to evade payment and the tax liability was discharged voluntarily, the penalty was not justified. Citing relevant legal provisions and precedents, the Tribunal set aside the penalty, following the decision of the Karnataka High Court. The appellant's appeal was allowed based on the absence of intent to evade payment. en-us Thu, 21 Aug 2014 00:00:00 +0530 Mon, 08 Sep 2014 09:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251227 The Appellate Tribunal CESTAT AHMEDABAD ruled on the imposition of a penalty under Section 76 of the Finance Act, 1994 for belated payment of service tax liability. The Tribunal found that since there was no intent to evade payment and the tax liability was discharged voluntarily, the penalty was not justified. Citing relevant legal provisions and precedents, the Tribunal set aside the penalty, following the decision of the Karnataka High Court. The appellant's appeal was allowed based on the absence of intent to evade payment. Case-Laws Service Tax Thu, 21 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251227