https://www.taxtmi.com/caselaws?id=333894 The Appellate Tribunal CESTAT NEW DELHI set aside the penalty imposed on a cable operator under sections 76, 77, and 78 of the Finance Act, 1994 for service tax liability. The Tribunal found that the appellant had consistently declared only the commission amount as the value of services without objections from the Revenue in previous filings. As there was no evidence of malafide intent, the Tribunal deemed the penalty unjustifiable and allowed the appeal, emphasizing the lack of support for penalty imposition. en-us Mon, 26 Sep 2016 00:00:00 +0530 Tue, 29 Aug 2017 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333894 The Appellate Tribunal CESTAT NEW DELHI set aside the penalty imposed on a cable operator under sections 76, 77, and 78 of the Finance Act, 1994 for service tax liability. The Tribunal found that the appellant had consistently declared only the commission amount as the value of services without objections from the Revenue in previous filings. As there was no evidence of malafide intent, the Tribunal deemed the penalty unjustifiable and allowed the appeal, emphasizing the lack of support for penalty imposition. Case-Laws Service Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333894