https://www.taxtmi.com/caselaws?id=363391 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994 on the appellants, dealers in MS Scrap, for non-payment of service tax on GTA services. The Tribunal found no evidence of deliberate tax evasion or suppression of facts by the appellants, attributing the non-payment to interpretational confusion regarding the tax liability during the relevant period. Citing precedent, the Tribunal ruled that the penalty under Section 78 requires proof of intentional evasion, which was lacking in this case. Consequently, the penalty under Section 78 was waived, and the service tax demand and interest were upheld. en-us Tue, 15 May 2018 00:00:00 +0530 Thu, 12 Jul 2018 08:31:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363391 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994 on the appellants, dealers in MS Scrap, for non-payment of service tax on GTA services. The Tribunal found no evidence of deliberate tax evasion or suppression of facts by the appellants, attributing the non-payment to interpretational confusion regarding the tax liability during the relevant period. Citing precedent, the Tribunal ruled that the penalty under Section 78 requires proof of intentional evasion, which was lacking in this case. Consequently, the penalty under Section 78 was waived, and the service tax demand and interest were upheld. Case-Laws Service Tax Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363391