https://www.taxtmi.com/caselaws?id=366306 The Tribunal allowed the appeals, granting the appellant the benefit of Section 80 of the Finance Act. The appellant, a Cable TV operator, was entitled to cenvat credit for service tax payment and had promptly rectified the error upon realizing their mistake. The Tribunal acknowledged the appellant's limited understanding of tax laws and genuine belief regarding service tax liability, relieving them of the equal penalty under Section 78. The impugned order was set aside, and the appellant's efforts to rectify the situation were recognized. en-us Thu, 30 Aug 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366306 The Tribunal allowed the appeals, granting the appellant the benefit of Section 80 of the Finance Act. The appellant, a Cable TV operator, was entitled to cenvat credit for service tax payment and had promptly rectified the error upon realizing their mistake. The Tribunal acknowledged the appellant's limited understanding of tax laws and genuine belief regarding service tax liability, relieving them of the equal penalty under Section 78. The impugned order was set aside, and the appellant's efforts to rectify the situation were recognized. Case-Laws Service Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366306