https://www.taxtmi.com/caselaws?id=362097 The tribunal upheld the appellant's liability for service tax on outward transportation, affirmed penalties under Sections 77 and 78 of the Finance Act for non-payment of service tax, and rejected the appellant's claim for waiver of penalty under Section 80. The appellant's arguments of bonafide belief and revenue neutrality were dismissed, with the tribunal emphasizing the appellant's awareness of service tax laws and failure to declare taxable value in returns. The penalties were upheld as the appellant failed to demonstrate a reasonable cause for non-payment, leading to the tribunal's decision in favor of the revenue authorities. en-us Fri, 20 Apr 2018 00:00:00 +0530 Mon, 26 Aug 2019 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362097 The tribunal upheld the appellant's liability for service tax on outward transportation, affirmed penalties under Sections 77 and 78 of the Finance Act for non-payment of service tax, and rejected the appellant's claim for waiver of penalty under Section 80. The appellant's arguments of bonafide belief and revenue neutrality were dismissed, with the tribunal emphasizing the appellant's awareness of service tax laws and failure to declare taxable value in returns. The penalties were upheld as the appellant failed to demonstrate a reasonable cause for non-payment, leading to the tribunal's decision in favor of the revenue authorities. Case-Laws Service Tax Fri, 20 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362097