https://www.taxtmi.com/caselaws?id=268670 The Tribunal upheld the Order-in-Appeal setting aside penalties under Sections 75A and 78 of the Finance Act, 1994. The Commissioner (Appeals) invoked Section 80 to waive penalties due to confusion regarding the liability for service tax on MICR services, leading to the payment of service tax and interest without wilful misstatement or suppression of facts. The Tribunal found the penalty under Section 78 not applicable in this case, affirming the decision to set it aside and dismissing the Revenue's appeal. en-us Fri, 31 Jul 2015 00:00:00 +0530 Mon, 30 Nov 2015 16:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268670 The Tribunal upheld the Order-in-Appeal setting aside penalties under Sections 75A and 78 of the Finance Act, 1994. The Commissioner (Appeals) invoked Section 80 to waive penalties due to confusion regarding the liability for service tax on MICR services, leading to the payment of service tax and interest without wilful misstatement or suppression of facts. The Tribunal found the penalty under Section 78 not applicable in this case, affirming the decision to set it aside and dismissing the Revenue's appeal. Case-Laws Service Tax Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268670