https://www.taxtmi.com/caselaws?id=371115 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act for default in payment of service tax, invoking Section 80 due to the appellant's timely payment before the Show Cause Notice. The Tribunal considered the lack of mala fide intention and precedent where penalties were waived under similar circumstances. The appeal was partially allowed, modifying the order to exclude the penalty under Section 78, based on the appellant's prompt tax payment upon notification and the absence of tax evasion intent. en-us Tue, 10 Jul 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371115 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act for default in payment of service tax, invoking Section 80 due to the appellant's timely payment before the Show Cause Notice. The Tribunal considered the lack of mala fide intention and precedent where penalties were waived under similar circumstances. The appeal was partially allowed, modifying the order to exclude the penalty under Section 78, based on the appellant's prompt tax payment upon notification and the absence of tax evasion intent. Case-Laws Service Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371115