https://www.taxtmi.com/caselaws?id=362659 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 78 of the Finance Act, 1994. The appellant, engaged in "Manpower Recruitment and Supply Agency Services," had paid the tax liability but sought a waiver of the penalty due to confusion on tax liability during the relevant period. Considering the appellant's prompt payment upon clarification and lack of awareness due to illiteracy and rural location, the Tribunal referenced precedents and invoked Section 80 of the Finance Act, 1994, to set aside the penalty. en-us Fri, 23 Mar 2018 00:00:00 +0530 Sat, 30 Jun 2018 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362659 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 78 of the Finance Act, 1994. The appellant, engaged in "Manpower Recruitment and Supply Agency Services," had paid the tax liability but sought a waiver of the penalty due to confusion on tax liability during the relevant period. Considering the appellant's prompt payment upon clarification and lack of awareness due to illiteracy and rural location, the Tribunal referenced precedents and invoked Section 80 of the Finance Act, 1994, to set aside the penalty. Case-Laws Service Tax Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362659