https://www.taxtmi.com/caselaws?id=370698 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 77(2) & 78 of the Finance Act, 1994 by the Commissioner of Central Tax (Appeals-I), Pune. The appellant's prompt payment of tax upon discovery, lack of malafide intent, and genuine human error in complying with the new mechanism were considered. The Tribunal noted the aim of the legislation to bring the unorganized sector under tax purview and overturned the Commissioner's decision, ruling in favor of the appellant on 20.11.2018. en-us Tue, 20 Nov 2018 00:00:00 +0530 Thu, 22 Nov 2018 07:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370698 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 77(2) & 78 of the Finance Act, 1994 by the Commissioner of Central Tax (Appeals-I), Pune. The appellant's prompt payment of tax upon discovery, lack of malafide intent, and genuine human error in complying with the new mechanism were considered. The Tribunal noted the aim of the legislation to bring the unorganized sector under tax purview and overturned the Commissioner's decision, ruling in favor of the appellant on 20.11.2018. Case-Laws Service Tax Tue, 20 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370698