https://www.taxtmi.com/caselaws?id=370745 The Tribunal set aside the penalty under Section 78 and invoked Section 80 in a case involving failure to pay service tax on TDS amounts deducted by organizations. The appellant, acting as an agent, contested the penalty, citing a bonafide belief that service tax was not payable on the TDS amount. Precedents were referenced to support setting aside the penalty due to the absence of intent to evade payment. The Tribunal acknowledged the appellant's reasonable cause for non-payment, modifying the impugned order to only set aside the penalty, partially allowing the appeal. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370745 The Tribunal set aside the penalty under Section 78 and invoked Section 80 in a case involving failure to pay service tax on TDS amounts deducted by organizations. The appellant, acting as an agent, contested the penalty, citing a bonafide belief that service tax was not payable on the TDS amount. Precedents were referenced to support setting aside the penalty due to the absence of intent to evade payment. The Tribunal acknowledged the appellant's reasonable cause for non-payment, modifying the impugned order to only set aside the penalty, partially allowing the appeal. Case-Laws Service Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370745