https://www.taxtmi.com/caselaws?id=348563 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in a case involving a dispute over Service Tax payment. The appellant rectified the non-payment upon detection without evidence of intentional evasion, leading the Tribunal to conclude that the penalty was unjustified. The appeal was partially allowed, emphasizing the lack of materials supporting fraud or collusion in the case. en-us Fri, 24 Mar 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348563 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in a case involving a dispute over Service Tax payment. The appellant rectified the non-payment upon detection without evidence of intentional evasion, leading the Tribunal to conclude that the penalty was unjustified. The appeal was partially allowed, emphasizing the lack of materials supporting fraud or collusion in the case. Case-Laws Service Tax Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348563