https://www.taxtmi.com/caselaws?id=348362 The appeal before the Appellate Tribunal CESTAT Ahmedabad centered on penalties under Section 76 and Section 78 of the Finance Act, 1994. The appellant, a service station, had provided free services during the warranty period without collecting service tax. After paying the tax and interest upon audit, they argued for invoking Section 80 instead of penalties. The Tribunal agreed, setting aside the penalties imposed under Sections 76 and 78. The appeal was allowed on this basis, leading to the disposal of the matter in favor of the appellant. en-us Tue, 25 Jul 2017 00:00:00 +0530 Thu, 21 Sep 2017 07:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348362 The appeal before the Appellate Tribunal CESTAT Ahmedabad centered on penalties under Section 76 and Section 78 of the Finance Act, 1994. The appellant, a service station, had provided free services during the warranty period without collecting service tax. After paying the tax and interest upon audit, they argued for invoking Section 80 instead of penalties. The Tribunal agreed, setting aside the penalties imposed under Sections 76 and 78. The appeal was allowed on this basis, leading to the disposal of the matter in favor of the appellant. Case-Laws Service Tax Tue, 25 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348362