https://www.taxtmi.com/highlights?id=30330 Levy of penalty u/s 77 & 78 of the Finance Act, 1994 - validity of invocation of Section 80 by learned Commissioner (Appeals) for setting aside penalties while confirming the demand of service tax on import of services under reverse charge - when the situation is revenue-neutral, the aspect of malafide fails. - No penalty - AT en-us Fri, 15 Jul 2016 23:30:31 +0530 Fri, 15 Jul 2016 23:30:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30330 Levy of penalty u/s 77 & 78 of the Finance Act, 1994 - validity of invocation of Section 80 by learned Commissioner (Appeals) for setting aside penalties while confirming the demand of service tax on import of services under reverse charge - when the situation is revenue-neutral, the aspect of malafide fails. - No penalty - AT Highlights Service Tax Fri, 15 Jul 2016 23:30:31 +0530 https://www.taxtmi.com/highlights?id=30330