https://www.taxtmi.com/caselaws?id=364856 The Tribunal allowed the appeal, setting aside the penalty imposed under the Order-in-Original. The Order-in-Appeal was also set aside due to the absence of intent to evade service tax payment, considering the revenue-neutral nature of transactions and the appellant's ability to claim CENVAT credit. The Tribunal found no justification for the penalty under Sec.78 of the Finance Act, 1994, as the appellant gained nothing by not paying the service tax. en-us Tue, 24 Jul 2018 00:00:00 +0530 Mon, 27 Aug 2018 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364856 The Tribunal allowed the appeal, setting aside the penalty imposed under the Order-in-Original. The Order-in-Appeal was also set aside due to the absence of intent to evade service tax payment, considering the revenue-neutral nature of transactions and the appellant's ability to claim CENVAT credit. The Tribunal found no justification for the penalty under Sec.78 of the Finance Act, 1994, as the appellant gained nothing by not paying the service tax. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364856