https://www.taxtmi.com/caselaws?id=340110 The appellate tribunal upheld the Commissioner (Appeals)'s decision to set aside the penalty under Section 78 of the Finance Act, 1994, due to the lack of evidence of intent to evade service tax payment and the invocation of the waiver of penalty under Section 80. The department's appeal was dismissed, affirming the decision of the Commissioner (Appeals). en-us Fri, 03 Feb 2017 00:00:00 +0530 Wed, 15 Mar 2017 12:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340110 The appellate tribunal upheld the Commissioner (Appeals)'s decision to set aside the penalty under Section 78 of the Finance Act, 1994, due to the lack of evidence of intent to evade service tax payment and the invocation of the waiver of penalty under Section 80. The department's appeal was dismissed, affirming the decision of the Commissioner (Appeals). Case-Laws Service Tax Fri, 03 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340110