https://www.taxtmi.com/caselaws?id=262386 The Tribunal set aside the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994 on the appellant for availing 'Technical Inspection and Certification Services' from overseas providers and paying service tax on reverse charge basis. The Tribunal found that the appellant had paid the service tax in good faith, with no intention to evade payment, given the confusion in the law prior to the introduction of Section 66A. As the service tax was paid in full before any formal notice was received, the penalties were deemed unwarranted, and the appellant's appeal was allowed. en-us Fri, 08 May 2015 00:00:00 +0530 Sat, 08 Aug 2015 06:15:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262386 The Tribunal set aside the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994 on the appellant for availing 'Technical Inspection and Certification Services' from overseas providers and paying service tax on reverse charge basis. The Tribunal found that the appellant had paid the service tax in good faith, with no intention to evade payment, given the confusion in the law prior to the introduction of Section 66A. As the service tax was paid in full before any formal notice was received, the penalties were deemed unwarranted, and the appellant's appeal was allowed. Case-Laws Service Tax Fri, 08 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262386