https://www.taxtmi.com/caselaws?id=276240 The Tribunal set aside the penalty imposed under section 78 of the Finance Act, 1994 on the appellant for non-payment of service tax on services from overseas providers. The appellant's payment of tax with interest before the show cause notice was held exempt from penalty under section 73(3). The Tribunal found no willful omission or suppression, ruling in favor of the appellant due to revenue neutrality and absence of intent to evade tax, leading to the appeal's success. en-us Tue, 07 Nov 2017 00:00:00 +0530 Fri, 02 Nov 2018 20:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276240 The Tribunal set aside the penalty imposed under section 78 of the Finance Act, 1994 on the appellant for non-payment of service tax on services from overseas providers. The appellant's payment of tax with interest before the show cause notice was held exempt from penalty under section 73(3). The Tribunal found no willful omission or suppression, ruling in favor of the appellant due to revenue neutrality and absence of intent to evade tax, leading to the appeal's success. Case-Laws Service Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276240