https://www.taxtmi.com/caselaws?id=335095 The Tribunal remanded the penalty issue to the adjudicating authority, which subsequently imposed penalties equivalent to the tax amount under Sections 76 and 77. The Commissioner (Appeals) allowed the appeal, waiving all penalties under Section 80 of the Finance Act, 1994, due to the appellant's payment of the tax liability with interest and absence of malafide intent. The lower appellate authority's decision to waive penalties was upheld, dismissing the department's appeal. en-us Fri, 09 Sep 2016 00:00:00 +0530 Fri, 25 Nov 2016 16:17:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335095 The Tribunal remanded the penalty issue to the adjudicating authority, which subsequently imposed penalties equivalent to the tax amount under Sections 76 and 77. The Commissioner (Appeals) allowed the appeal, waiving all penalties under Section 80 of the Finance Act, 1994, due to the appellant's payment of the tax liability with interest and absence of malafide intent. The lower appellate authority's decision to waive penalties was upheld, dismissing the department's appeal. Case-Laws Service Tax Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335095