https://www.taxtmi.com/caselaws?id=2111 The Tribunal reduced the penalty imposed on the Commission Agent and Channel partner of M/s. Airtel for alleged non-payment of service tax. Despite facing allegations of tax evasion, the appellant had paid the tax before the show cause notice was issued, demonstrating no intent to evade tax. The penalty was reduced from Rs. 3,70,693/- to Rs. 64,250/-, with penalties under other provisions set aside. The appeal was ultimately rejected, with the Tribunal finding the reduced penalty justified under Section 78 read with sub-section (3) of Section 73 of the Finance Act, 1994. en-us Tue, 10 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2111 The Tribunal reduced the penalty imposed on the Commission Agent and Channel partner of M/s. Airtel for alleged non-payment of service tax. Despite facing allegations of tax evasion, the appellant had paid the tax before the show cause notice was issued, demonstrating no intent to evade tax. The penalty was reduced from Rs. 3,70,693/- to Rs. 64,250/-, with penalties under other provisions set aside. The appeal was ultimately rejected, with the Tribunal finding the reduced penalty justified under Section 78 read with sub-section (3) of Section 73 of the Finance Act, 1994. Case-Laws Service Tax Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2111