https://www.taxtmi.com/caselaws?id=344160 The Tribunal upheld the Commissioner's decision to drop penalties under Section 76, 77, and 78, as the respondent had paid the service tax liability along with interest before the show-cause notice was issued. The Tribunal considered the newness of the levy and lack of awareness of statutory provisions by both the respondent and the department in determining that penalties should be waived. The decision was supported by relevant case laws, leading to the dismissal of the Revenue's appeal. en-us Wed, 07 Jun 2017 00:00:00 +0530 Tue, 25 Jul 2017 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344160 The Tribunal upheld the Commissioner's decision to drop penalties under Section 76, 77, and 78, as the respondent had paid the service tax liability along with interest before the show-cause notice was issued. The Tribunal considered the newness of the levy and lack of awareness of statutory provisions by both the respondent and the department in determining that penalties should be waived. The decision was supported by relevant case laws, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Wed, 07 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344160