https://www.taxtmi.com/caselaws?id=330397 The Tribunal partly allowed the appeal by setting aside the demand related to passenger service fee and airport taxes. The penalty under Section 78 was waived as the appellant had acted in good faith, promptly paying the service tax once the issue was clarified by CBEC. The Tribunal emphasized that non-payment of duties does not imply wilful mis-statement or suppression of facts, leading to the decision in favor of the appellant. en-us Thu, 26 May 2016 00:00:00 +0530 Tue, 05 Sep 2017 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330397 The Tribunal partly allowed the appeal by setting aside the demand related to passenger service fee and airport taxes. The penalty under Section 78 was waived as the appellant had acted in good faith, promptly paying the service tax once the issue was clarified by CBEC. The Tribunal emphasized that non-payment of duties does not imply wilful mis-statement or suppression of facts, leading to the decision in favor of the appellant. Case-Laws Service Tax Thu, 26 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330397