https://www.taxtmi.com/caselaws?id=361509 The Appellate Tribunal held that penalties imposed on a BPO for not paying service tax monthly and not doing so voluntarily were not justified. The Tribunal found that the service tax was paid before the show cause notice, making the penalties under Section 78 and Section 77 unwarranted. The Tribunal also ruled the Appellant eligible for credit of service tax paid on a reverse charge basis, noting no suppression of facts. Citing legal precedents, the Tribunal allowed the appeal, deeming the penalties unsustainable. Judgment was pronounced on 11th May 2018. en-us Fri, 11 May 2018 00:00:00 +0530 Fri, 08 Jun 2018 08:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361509 The Appellate Tribunal held that penalties imposed on a BPO for not paying service tax monthly and not doing so voluntarily were not justified. The Tribunal found that the service tax was paid before the show cause notice, making the penalties under Section 78 and Section 77 unwarranted. The Tribunal also ruled the Appellant eligible for credit of service tax paid on a reverse charge basis, noting no suppression of facts. Citing legal precedents, the Tribunal allowed the appeal, deeming the penalties unsustainable. Judgment was pronounced on 11th May 2018. Case-Laws Service Tax Fri, 11 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361509