https://www.taxtmi.com/caselaws?id=350276 The Tribunal allowed the appeals, setting aside the penalties imposed on the appellant under Sections 76 and 78 of the Finance Act, 1994. The appellant was granted the benefit of Section 80 due to the absence of mala-fide intent in non-payment of Service Tax under the reverse charge mechanism. The Tribunal found that the confusion regarding the liability to pay Service Tax under Section 66A until November 2008 justified the appellant's position, ultimately leading to the waiver of penalties and confirming only the tax and interest liabilities. en-us Tue, 18 Jul 2017 00:00:00 +0530 Fri, 03 Nov 2017 10:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350276 The Tribunal allowed the appeals, setting aside the penalties imposed on the appellant under Sections 76 and 78 of the Finance Act, 1994. The appellant was granted the benefit of Section 80 due to the absence of mala-fide intent in non-payment of Service Tax under the reverse charge mechanism. The Tribunal found that the confusion regarding the liability to pay Service Tax under Section 66A until November 2008 justified the appellant's position, ultimately leading to the waiver of penalties and confirming only the tax and interest liabilities. Case-Laws Service Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350276