https://www.taxtmi.com/caselaws?id=345832 The Tribunal set aside the penalties imposed by the Commissioner under Section 84 of the Finance Act, ruling in favor of the appellant. The decision was based on established legal principles, previous judgments, and the lack of justification for penalizing a service not taxable during the relevant period. The Tribunal emphasized that penalties should not be imposed without evidence of fraud, collusion, or willful misstatement, and that discretion exercised by the adjudicating authority in not imposing penalties due to timely payment of service tax and interest before the show-cause notice was valid. en-us Thu, 20 Apr 2017 00:00:00 +0530 Fri, 28 Jul 2017 08:28:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345832 The Tribunal set aside the penalties imposed by the Commissioner under Section 84 of the Finance Act, ruling in favor of the appellant. The decision was based on established legal principles, previous judgments, and the lack of justification for penalizing a service not taxable during the relevant period. The Tribunal emphasized that penalties should not be imposed without evidence of fraud, collusion, or willful misstatement, and that discretion exercised by the adjudicating authority in not imposing penalties due to timely payment of service tax and interest before the show-cause notice was valid. Case-Laws Service Tax Thu, 20 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345832