https://www.taxtmi.com/caselaws?id=254199 The tribunal upheld the imposition of the penalty under Section 78 of the Finance Act, 1994, and dismissed the appellant's appeal. The appellant's failure to fulfill tax obligations despite collecting service tax from customers indicated mala fide intentions, justifying the penalty. The tribunal distinguished cited case laws as inapplicable to the deliberate withholding of service tax, leading to the decision against the appellant. en-us Mon, 16 Jun 2014 00:00:00 +0530 Mon, 15 Dec 2014 08:39:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254199 The tribunal upheld the imposition of the penalty under Section 78 of the Finance Act, 1994, and dismissed the appellant's appeal. The appellant's failure to fulfill tax obligations despite collecting service tax from customers indicated mala fide intentions, justifying the penalty. The tribunal distinguished cited case laws as inapplicable to the deliberate withholding of service tax, leading to the decision against the appellant. Case-Laws Service Tax Mon, 16 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254199