https://www.taxtmi.com/caselaws?id=168929 The Tribunal ruled in favor of the appellant, an Architect, in a case involving service tax penalties under sections 76 and 77 of the Finance Act, 1994. The Commissioner had increased the penalty significantly, but the Tribunal found the enhanced penalty to be unduly harsh for a small taxpayer. By considering the appellant's payment of full tax and interest, lack of intent to evade tax, and the provisions of section 80 of the Finance Act, the Tribunal set aside the Commissioner's order and reinstated the original penalty amount imposed by the adjudicating authority. en-us Wed, 15 Feb 2006 00:00:00 +0530 Tue, 21 Jun 2016 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168929 The Tribunal ruled in favor of the appellant, an Architect, in a case involving service tax penalties under sections 76 and 77 of the Finance Act, 1994. The Commissioner had increased the penalty significantly, but the Tribunal found the enhanced penalty to be unduly harsh for a small taxpayer. By considering the appellant's payment of full tax and interest, lack of intent to evade tax, and the provisions of section 80 of the Finance Act, the Tribunal set aside the Commissioner's order and reinstated the original penalty amount imposed by the adjudicating authority. Case-Laws Service Tax Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168929