https://www.taxtmi.com/caselaws?id=175207 The appellants provided Business Auxiliary Service without registration or paying service tax. Penalties were imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The Commissioner set aside the penalty under Section 78, finding no intention to evade tax. The Tribunal waived penalties under Section 80 due to the appellants' prior tax payments, registration history, and ignorance of legal provisions. The appeal was allowed, and penalties were waived. en-us Mon, 29 Jan 2007 00:00:00 +0530 Sat, 14 Nov 2015 10:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175207 The appellants provided Business Auxiliary Service without registration or paying service tax. Penalties were imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The Commissioner set aside the penalty under Section 78, finding no intention to evade tax. The Tribunal waived penalties under Section 80 due to the appellants' prior tax payments, registration history, and ignorance of legal provisions. The appeal was allowed, and penalties were waived. Case-Laws Central Excise Mon, 29 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175207