https://www.taxtmi.com/caselaws?id=277243 The Department's appeal against the Commissioner (Appeals) decision on penalty imposition under the Finance Act, 1994 was rejected. The Commissioner found reasonable grounds for penalty waiver under section 80 and reduced the penalty under section 76 due to lack of evidence of intention to evade tax. The Department failed to justify enhancing the penalty further. The original penalty imposition decision by the Commissioner (Appeals) was affirmed. en-us Mon, 29 Jan 2007 00:00:00 +0530 Thu, 29 Nov 2018 17:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277243 The Department's appeal against the Commissioner (Appeals) decision on penalty imposition under the Finance Act, 1994 was rejected. The Commissioner found reasonable grounds for penalty waiver under section 80 and reduced the penalty under section 76 due to lack of evidence of intention to evade tax. The Department failed to justify enhancing the penalty further. The original penalty imposition decision by the Commissioner (Appeals) was affirmed. Case-Laws Service Tax Mon, 29 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277243