https://www.taxtmi.com/highlights?id=30791 Imposition of penalty - Section 76 of the Finance Act, 1994 - There are no conditions or ifs and buts in the said Section. Hence, the contention of the appellant that they had not paid the service tax because of a bonafide mistake is not relevant. - AT en-us Sat, 13 Aug 2016 13:47:03 +0530 Sat, 13 Aug 2016 13:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30791 Imposition of penalty - Section 76 of the Finance Act, 1994 - There are no conditions or ifs and buts in the said Section. Hence, the contention of the appellant that they had not paid the service tax because of a bonafide mistake is not relevant. - AT Highlights Service Tax Sat, 13 Aug 2016 13:47:03 +0530 https://www.taxtmi.com/highlights?id=30791