https://www.taxtmi.com/caselaws?id=356194 The Tribunal allowed the appeals, dropping penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The appellants, commission agents providing services without registration or paying service tax, were found eligible for relief under Section 80 due to their ignorance of tax provisions. Despite confirming the service tax demand, the Tribunal considered the appellants' payment of tax and interest, lack of tax collection, and absence of intent to evade tax. Consequently, penalties were waived, and the impugned orders were set aside. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 27 Feb 2018 07:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356194 The Tribunal allowed the appeals, dropping penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The appellants, commission agents providing services without registration or paying service tax, were found eligible for relief under Section 80 due to their ignorance of tax provisions. Despite confirming the service tax demand, the Tribunal considered the appellants' payment of tax and interest, lack of tax collection, and absence of intent to evade tax. Consequently, penalties were waived, and the impugned orders were set aside. Case-Laws Service Tax Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356194