https://www.taxtmi.com/caselaws?id=370867 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, on the appellant, a dealer in MS products, for non-payment of service tax on freight charges. While upholding the service tax demand, interest, and penalty under Section 77, the Tribunal canceled the penalty under Section 78. The appellant's cooperation, lack of intent to evade payment, confusion over reverse charge mechanism, and dealer status were considered in the decision. The appeal was partly allowed in favor of the appellant, granting consequential relief. en-us Thu, 17 May 2018 00:00:00 +0530 Mon, 26 Nov 2018 07:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370867 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, on the appellant, a dealer in MS products, for non-payment of service tax on freight charges. While upholding the service tax demand, interest, and penalty under Section 77, the Tribunal canceled the penalty under Section 78. The appellant's cooperation, lack of intent to evade payment, confusion over reverse charge mechanism, and dealer status were considered in the decision. The appeal was partly allowed in favor of the appellant, granting consequential relief. Case-Laws Service Tax Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370867