https://www.taxtmi.com/caselaws?id=359216 The Tribunal allowed the appeal in favor of the appellant, setting aside the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The Tribunal granted the benefit of Section 80 due to the lack of malafide intent in the appellant's non-payment of service tax, which was paid before adjudication. The appellant received incorrect advice regarding payment, as evidenced by a certificate from the Cost Accountant, leading to the conclusion that justice required granting the benefit of Section 80. en-us Mon, 02 Apr 2018 00:00:00 +0530 Wed, 25 Apr 2018 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359216 The Tribunal allowed the appeal in favor of the appellant, setting aside the penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The Tribunal granted the benefit of Section 80 due to the lack of malafide intent in the appellant's non-payment of service tax, which was paid before adjudication. The appellant received incorrect advice regarding payment, as evidenced by a certificate from the Cost Accountant, leading to the conclusion that justice required granting the benefit of Section 80. Case-Laws Service Tax Mon, 02 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359216