https://www.taxtmi.com/caselaws?id=176785 The Tribunal set aside the penalty imposed under Section 78 on a manufacturer of diagnostic kits for service tax liability on overseas commission payments. The Tribunal found no active concealment or contumacious conduct by the appellant, as the tax was promptly paid upon notification and transactions were recorded in the ordinary course of business. The appellant's appeal was allowed, relieving them from the penalty. en-us Mon, 06 Apr 2015 00:00:00 +0530 Mon, 28 Dec 2015 22:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176785 The Tribunal set aside the penalty imposed under Section 78 on a manufacturer of diagnostic kits for service tax liability on overseas commission payments. The Tribunal found no active concealment or contumacious conduct by the appellant, as the tax was promptly paid upon notification and transactions were recorded in the ordinary course of business. The appellant's appeal was allowed, relieving them from the penalty. Case-Laws Service Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176785