https://www.taxtmi.com/caselaws?id=348562 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in favor of the appellant, a manufacturer of Graphite and Carbon Electrodes. The appellant successfully argued that they believed no Service Tax was due on services from non-resident companies, supported by evidence of payment details and compliance with the department's inquiries. The Commissioner(Appeals) found no intent to evade taxes or fraud, leading to the Tribunal's decision to allow the appeal and overturn the penalty. en-us Thu, 23 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348562 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in favor of the appellant, a manufacturer of Graphite and Carbon Electrodes. The appellant successfully argued that they believed no Service Tax was due on services from non-resident companies, supported by evidence of payment details and compliance with the department's inquiries. The Commissioner(Appeals) found no intent to evade taxes or fraud, leading to the Tribunal's decision to allow the appeal and overturn the penalty. Case-Laws Service Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348562