https://www.taxtmi.com/caselaws?id=356143 The Tribunal upheld the decision of the Original Authority in not imposing a penalty under Section 78 of the Finance Act, 1994 on the respondent. The Tribunal found no mala fide intention or willful intent to evade payment of service tax by the respondent, who had sought clarification regarding tax payment. Precedents were cited to support the decision. The Revenue's appeal challenging the non-imposition of the penalty was dismissed, emphasizing the importance of establishing mala fide intent and reasonable cause for non-compliance with tax obligations to justify penalties under the Finance Act. en-us Fri, 19 Jan 2018 00:00:00 +0530 Mon, 19 Mar 2018 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356143 The Tribunal upheld the decision of the Original Authority in not imposing a penalty under Section 78 of the Finance Act, 1994 on the respondent. The Tribunal found no mala fide intention or willful intent to evade payment of service tax by the respondent, who had sought clarification regarding tax payment. Precedents were cited to support the decision. The Revenue's appeal challenging the non-imposition of the penalty was dismissed, emphasizing the importance of establishing mala fide intent and reasonable cause for non-compliance with tax obligations to justify penalties under the Finance Act. Case-Laws Service Tax Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356143