https://www.taxtmi.com/caselaws?id=272259 The court granted relief to the appellant, waiving the remaining penalty under section 78 of the Finance Act, 1994. The appellant had settled the entire tax liability before adjudication, attributing the delay in payment to non-realization of taxes from the service recipient. The court found no evidence of mens rea and considered the circumstances, including the partial payment of penalty, in deeming the penalty imposition as harsh. Acknowledging the hardship faced by taxpayers in such situations, the court ruled in favor of the appellant without allowing a refund of any penalty paid prior to the order. en-us Tue, 27 Oct 2015 00:00:00 +0530 Thu, 03 Mar 2016 11:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272259 The court granted relief to the appellant, waiving the remaining penalty under section 78 of the Finance Act, 1994. The appellant had settled the entire tax liability before adjudication, attributing the delay in payment to non-realization of taxes from the service recipient. The court found no evidence of mens rea and considered the circumstances, including the partial payment of penalty, in deeming the penalty imposition as harsh. Acknowledging the hardship faced by taxpayers in such situations, the court ruled in favor of the appellant without allowing a refund of any penalty paid prior to the order. Case-Laws Service Tax Tue, 27 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272259