https://www.taxtmi.com/caselaws?id=191287 The Tribunal upheld the Commissioner (Appeals)' decision to waive the penalty under Section 78 of the Finance Act, 1994. The respondent, an illiterate civil contractor, had paid most of the demand before the show cause notice was issued, attributing delays to payment delays from the service receiver. The Tribunal found no suppression of facts and dismissed the appeal, emphasizing the respondent's consistent tax payments upon receiving funds. en-us Thu, 24 Mar 2016 00:00:00 +0530 Wed, 29 Mar 2017 06:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191287 The Tribunal upheld the Commissioner (Appeals)' decision to waive the penalty under Section 78 of the Finance Act, 1994. The respondent, an illiterate civil contractor, had paid most of the demand before the show cause notice was issued, attributing delays to payment delays from the service receiver. The Tribunal found no suppression of facts and dismissed the appeal, emphasizing the respondent's consistent tax payments upon receiving funds. Case-Laws Service Tax Thu, 24 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191287