https://www.taxtmi.com/caselaws?id=332848 The Tribunal allowed the appeal against the ex-parte order by the Commissioner (Appeals) regarding the penalty under Section 78 of the Finance Act, 1994. The appellant, a distributor audited for non-payment of service tax, immediately paid the tax upon notification. The Tribunal found no evidence of suppression of facts or intention to evade tax, setting aside the penalty. The decision emphasized the importance of bonafide belief and adherence to Natural Justice principles in tax matters, providing relief to the appellant. en-us Wed, 21 Sep 2016 00:00:00 +0530 Tue, 27 Sep 2016 16:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332848 The Tribunal allowed the appeal against the ex-parte order by the Commissioner (Appeals) regarding the penalty under Section 78 of the Finance Act, 1994. The appellant, a distributor audited for non-payment of service tax, immediately paid the tax upon notification. The Tribunal found no evidence of suppression of facts or intention to evade tax, setting aside the penalty. The decision emphasized the importance of bonafide belief and adherence to Natural Justice principles in tax matters, providing relief to the appellant. Case-Laws Service Tax Wed, 21 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332848