https://www.taxtmi.com/caselaws?id=353477 The Tribunal set aside the penalties imposed under sections 77 and 78 of the Finance Act, maintaining the demand for service tax and interest. The Appellant's lack of awareness of the levy, coupled with payment before the notice, indicated no intention to evade tax. The Tribunal considered the ongoing dispute over the levy of service tax and the Appellant's proactive steps in seeking registration and making payments, leading to the waiver of penalties while upholding the service tax and interest demand. Compliance, awareness of legal provisions, and absence of malafide intent were crucial in the Tribunal's decision. en-us Fri, 10 Nov 2017 00:00:00 +0530 Fri, 05 Jan 2018 08:19:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353477 The Tribunal set aside the penalties imposed under sections 77 and 78 of the Finance Act, maintaining the demand for service tax and interest. The Appellant's lack of awareness of the levy, coupled with payment before the notice, indicated no intention to evade tax. The Tribunal considered the ongoing dispute over the levy of service tax and the Appellant's proactive steps in seeking registration and making payments, leading to the waiver of penalties while upholding the service tax and interest demand. Compliance, awareness of legal provisions, and absence of malafide intent were crucial in the Tribunal's decision. Case-Laws Service Tax Fri, 10 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353477