https://www.taxtmi.com/caselaws?id=342781 The Tribunal allowed the appeal, setting aside the penalties confirmed by the Commissioner (Appeals) under sections 77 and 78 of the Finance Act, 1994. The Tribunal upheld the adjudicating authority's decision to drop the penalty, granting the appellant the benefit of section 80 due to their payment of service tax before the show cause notice and their bonafide belief, influenced by their service tax consultant's advice and previous VAT payments. The Tribunal found the appellant had shown reasonable cause for non-payment, overturning the Commissioner (Appeals) decision. en-us Wed, 22 Mar 2017 00:00:00 +0530 Thu, 11 May 2017 07:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342781 The Tribunal allowed the appeal, setting aside the penalties confirmed by the Commissioner (Appeals) under sections 77 and 78 of the Finance Act, 1994. The Tribunal upheld the adjudicating authority's decision to drop the penalty, granting the appellant the benefit of section 80 due to their payment of service tax before the show cause notice and their bonafide belief, influenced by their service tax consultant's advice and previous VAT payments. The Tribunal found the appellant had shown reasonable cause for non-payment, overturning the Commissioner (Appeals) decision. Case-Laws Service Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342781