https://www.taxtmi.com/caselaws?id=269030 The Tribunal upheld the Order-in-Appeal confirming the demand and penalties imposed on the appellant for non-payment of service tax. Despite the appellant's payment of the tax liability before adjudication and cooperation with authorities, the Tribunal found that the appellant's collection of service tax without remittance demonstrated awareness of their tax liability. As a result, the appellant failed to establish a reasonable cause for penalty waiver under Section 80 of the Finance Act, 1994. The appeal for penalty waiver was dismissed, affirming the lower authorities' decision. en-us Wed, 17 Jun 2015 00:00:00 +0530 Mon, 07 Dec 2015 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269030 The Tribunal upheld the Order-in-Appeal confirming the demand and penalties imposed on the appellant for non-payment of service tax. Despite the appellant's payment of the tax liability before adjudication and cooperation with authorities, the Tribunal found that the appellant's collection of service tax without remittance demonstrated awareness of their tax liability. As a result, the appellant failed to establish a reasonable cause for penalty waiver under Section 80 of the Finance Act, 1994. The appeal for penalty waiver was dismissed, affirming the lower authorities' decision. Case-Laws Service Tax Wed, 17 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269030