https://www.taxtmi.com/caselaws?id=266825 The appellant contested penalties imposed under Sections 78 & 77 of the Finance Act, 1994, relating to service tax demands, payment under reverse charge mechanism, CENVAT Credit eligibility, and intention to evade tax payment. The Tribunal found discrepancies in the payment timeline but noted that all taxes were paid before the show cause notice. Emphasizing compliance with legal provisions and absence of evidence of tax evasion, the Tribunal set aside the penalty under Section 78, ruling in favor of the appellant due to the lack of demand for service tax within the specified period. en-us Fri, 18 Sep 2015 00:00:00 +0530 Tue, 06 Oct 2015 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266825 The appellant contested penalties imposed under Sections 78 & 77 of the Finance Act, 1994, relating to service tax demands, payment under reverse charge mechanism, CENVAT Credit eligibility, and intention to evade tax payment. The Tribunal found discrepancies in the payment timeline but noted that all taxes were paid before the show cause notice. Emphasizing compliance with legal provisions and absence of evidence of tax evasion, the Tribunal set aside the penalty under Section 78, ruling in favor of the appellant due to the lack of demand for service tax within the specified period. Case-Laws Service Tax Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266825