https://www.taxtmi.com/caselaws?id=261388 The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant, a builder and developer, in a case concerning penalty imposition under Sections 76, 77 & 78 of the Finance Act, 1994 for non-payment of service tax in 2006. The Tribunal emphasized the original authority's discretion in waiving the penalty and restricted the Commissioner's powers under Section 84 to review such decisions. The Tribunal highlighted that the appellant's payment of tax despite the non-taxable nature of the activity supported the original authority's decision. Consequently, the appeal was allowed, granting relief to the appellant. en-us Mon, 02 Mar 2015 00:00:00 +0530 Fri, 10 Jul 2015 06:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261388 The Appellate Tribunal CESTAT BANGALORE ruled in favor of the appellant, a builder and developer, in a case concerning penalty imposition under Sections 76, 77 & 78 of the Finance Act, 1994 for non-payment of service tax in 2006. The Tribunal emphasized the original authority's discretion in waiving the penalty and restricted the Commissioner's powers under Section 84 to review such decisions. The Tribunal highlighted that the appellant's payment of tax despite the non-taxable nature of the activity supported the original authority's decision. Consequently, the appeal was allowed, granting relief to the appellant. Case-Laws Service Tax Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261388