https://www.taxtmi.com/caselaws?id=259123 The appeal centered on the discharge of service tax liability on sugarcane transportation charges and the imposition of penalty under Section 78 of the Finance Act, 1994. The appellant had not paid the full tax amount, leading to demands for differential service tax, interest, and penalty. The penalty under Section 78 was set aside due to the appellant's financial difficulties, as evidenced by payment of the differential tax and interest. The demand for service tax liability and interest was upheld, ultimately resulting in the penalty being overturned under Section 80 while confirming the service tax liability and interest. en-us Wed, 11 Mar 2015 00:00:00 +0530 Thu, 30 Apr 2015 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259123 The appeal centered on the discharge of service tax liability on sugarcane transportation charges and the imposition of penalty under Section 78 of the Finance Act, 1994. The appellant had not paid the full tax amount, leading to demands for differential service tax, interest, and penalty. The penalty under Section 78 was set aside due to the appellant's financial difficulties, as evidenced by payment of the differential tax and interest. The demand for service tax liability and interest was upheld, ultimately resulting in the penalty being overturned under Section 80 while confirming the service tax liability and interest. Case-Laws Service Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259123