https://www.taxtmi.com/caselaws?id=350661 The Tribunal allowed the appeal, dropping the penalty imposed under Section 78. The appellant's immediate payment of tax upon notification by the department, lack of mens rea to evade tax, and lack of suppression of facts led to the penalty being deemed unjustified. The Tribunal found the appellant's arguments convincing, noting their prompt compliance upon being informed about the taxable nature of their services. As a result, the penalty under Section 78 was set aside, and any consequential relief necessary was provided. en-us Wed, 15 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 08:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350661 The Tribunal allowed the appeal, dropping the penalty imposed under Section 78. The appellant's immediate payment of tax upon notification by the department, lack of mens rea to evade tax, and lack of suppression of facts led to the penalty being deemed unjustified. The Tribunal found the appellant's arguments convincing, noting their prompt compliance upon being informed about the taxable nature of their services. As a result, the penalty under Section 78 was set aside, and any consequential relief necessary was provided. Case-Laws Service Tax Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350661