https://www.taxtmi.com/caselaws?id=4384 The Tribunal reduced penalties imposed under sections 76 and 78 of the Finance Act, 1994, for non-payment of service tax by the appellant, engaged in Business Auxiliary Services. The penalties were modified considering factors like no suppression of facts, prompt information provision, and payment before a show-cause notice. The Tribunal granted the appellant the benefit of section 80, as the non-payment was due to ignorance of the tax levy, setting aside the penalty under section 76. This case illustrates the application of penalty provisions and the benefit of section 80 in cases of non-payment due to ignorance. en-us Fri, 02 Nov 2007 00:00:00 +0530 Tue, 01 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4384 The Tribunal reduced penalties imposed under sections 76 and 78 of the Finance Act, 1994, for non-payment of service tax by the appellant, engaged in Business Auxiliary Services. The penalties were modified considering factors like no suppression of facts, prompt information provision, and payment before a show-cause notice. The Tribunal granted the appellant the benefit of section 80, as the non-payment was due to ignorance of the tax levy, setting aside the penalty under section 76. This case illustrates the application of penalty provisions and the benefit of section 80 in cases of non-payment due to ignorance. Case-Laws Service Tax Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4384