https://www.taxtmi.com/caselaws?id=354540 The High Court upheld the CESTAT's decision to waive the penalty under Section 78 of the Finance Act, 1994, finding that the appellant had paid a significant portion of the service tax before the relevant provision was introduced. The court determined that there was no intent to evade payment of service tax, dismissing the appeal and ruling in favor of the appellant. The court concluded that the CESTAT's decision was reasonable and did not require any intervention. en-us Fri, 22 Dec 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:22:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354540 The High Court upheld the CESTAT's decision to waive the penalty under Section 78 of the Finance Act, 1994, finding that the appellant had paid a significant portion of the service tax before the relevant provision was introduced. The court determined that there was no intent to evade payment of service tax, dismissing the appeal and ruling in favor of the appellant. The court concluded that the CESTAT's decision was reasonable and did not require any intervention. Case-Laws Service Tax Fri, 22 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354540