https://www.taxtmi.com/caselaws?id=370746 The CESTAT Chennai concluded that the penalty imposed under Section 78 for service tax demand on commission received by the appellant from M/s. Amway was unwarranted. The tribunal found that the appellant's failure to discharge service tax was due to a genuine doubt about the taxable nature of the activity. As the appellant had paid the entire demand along with interest and there was no evidence of suppression of facts, the penalty under Section 78 was set aside. The tax demand and interest were maintained, and the appeal was partly allowed with consequential reliefs, if any. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 23 Nov 2018 09:35:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370746 The CESTAT Chennai concluded that the penalty imposed under Section 78 for service tax demand on commission received by the appellant from M/s. Amway was unwarranted. The tribunal found that the appellant's failure to discharge service tax was due to a genuine doubt about the taxable nature of the activity. As the appellant had paid the entire demand along with interest and there was no evidence of suppression of facts, the penalty under Section 78 was set aside. The tax demand and interest were maintained, and the appeal was partly allowed with consequential reliefs, if any. Case-Laws Service Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370746