https://www.taxtmi.com/caselaws?id=259301 The Tribunal upheld the decision of the first appellate authority to set aside the penalty under Section 78 of the Finance Act, 1994. The appellant paid the service tax only after being notified by the department, leading to the penalty being waived. The Tribunal found that the first appellate authority's exercise of discretionary powers under Section 80 was reasonable, ultimately rejecting the Revenue's appeal. en-us Thu, 12 Mar 2015 00:00:00 +0530 Wed, 06 May 2015 07:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259301 The Tribunal upheld the decision of the first appellate authority to set aside the penalty under Section 78 of the Finance Act, 1994. The appellant paid the service tax only after being notified by the department, leading to the penalty being waived. The Tribunal found that the first appellate authority's exercise of discretionary powers under Section 80 was reasonable, ultimately rejecting the Revenue's appeal. Case-Laws Service Tax Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259301