https://www.taxtmi.com/caselaws?id=348240 The Appellate Tribunal CESTAT Bangalore, in a judgment delivered by Shri S.S. Garg, Judicial Member on 20/07/2017, allowed the appeal by dropping the penalty under Section 78 and granting the benefit of Section 80 under the Finance Act. This decision was based on the appellant's prompt payment of service tax upon realizing their liability and the absence of evidence showing an intention to evade tax. en-us Thu, 20 Jul 2017 00:00:00 +0530 Tue, 19 Sep 2017 10:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348240 The Appellate Tribunal CESTAT Bangalore, in a judgment delivered by Shri S.S. Garg, Judicial Member on 20/07/2017, allowed the appeal by dropping the penalty under Section 78 and granting the benefit of Section 80 under the Finance Act. This decision was based on the appellant's prompt payment of service tax upon realizing their liability and the absence of evidence showing an intention to evade tax. Case-Laws Service Tax Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348240