https://www.taxtmi.com/caselaws?id=336019 The penalties imposed under Sections 77 and 78 were deleted by the Commissioner (Appeals) and the benefit of Section 80 of the Finance Act was extended to the respondent, a contractor providing services. The Commissioner accepted that the respondent had paid tax before adjudication, showing reasonable cause for non-deposit of Service Tax, and was unaware of the tax obligations. The Tribunal, following a High Court ruling, emphasized the lack of willful misstatement or fraud and upheld the deletion of the penalty. The Revenue's appeal was dismissed, affirming the respondent's entitlement to consequential benefits under the law. en-us Mon, 05 Sep 2016 00:00:00 +0530 Wed, 14 Dec 2016 14:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336019 The penalties imposed under Sections 77 and 78 were deleted by the Commissioner (Appeals) and the benefit of Section 80 of the Finance Act was extended to the respondent, a contractor providing services. The Commissioner accepted that the respondent had paid tax before adjudication, showing reasonable cause for non-deposit of Service Tax, and was unaware of the tax obligations. The Tribunal, following a High Court ruling, emphasized the lack of willful misstatement or fraud and upheld the deletion of the penalty. The Revenue's appeal was dismissed, affirming the respondent's entitlement to consequential benefits under the law. Case-Laws Service Tax Mon, 05 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336019