https://www.taxtmi.com/caselaws?id=1455 The appeal was successful as the Commissioner set aside the penalty imposed under Section 76 of the Finance Act, 1994. The Commissioner found that the delay in payment of duty was due to a genuine belief that the services rendered were not taxable, especially during a pending decision. Previous orders where penalties were set aside for similar issues were considered, leading to the conclusion that there was no reason to uphold the penalty in this case. en-us Thu, 15 Feb 2007 00:00:00 +0530 Mon, 30 Jun 2008 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1455 The appeal was successful as the Commissioner set aside the penalty imposed under Section 76 of the Finance Act, 1994. The Commissioner found that the delay in payment of duty was due to a genuine belief that the services rendered were not taxable, especially during a pending decision. Previous orders where penalties were set aside for similar issues were considered, leading to the conclusion that there was no reason to uphold the penalty in this case. Case-Laws Service Tax Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1455