https://www.taxtmi.com/caselaws?id=374070 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 78 of the Finance Act, 1994. The appellant was granted relief from the penalty based on their entitlement to waiver under Section 80 of the Act. The Tribunal considered the circumstances surrounding the delay in tax payment, attributing it primarily to the service recipient's resistance and disputes regarding tax applicability. The appellant promptly paid the tax liability once the issues were resolved, leading to the Tribunal's decision to grant waiver from the penalty. en-us Wed, 09 Jan 2019 00:00:00 +0530 Fri, 25 Jan 2019 09:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374070 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 78 of the Finance Act, 1994. The appellant was granted relief from the penalty based on their entitlement to waiver under Section 80 of the Act. The Tribunal considered the circumstances surrounding the delay in tax payment, attributing it primarily to the service recipient's resistance and disputes regarding tax applicability. The appellant promptly paid the tax liability once the issues were resolved, leading to the Tribunal's decision to grant waiver from the penalty. Case-Laws Service Tax Wed, 09 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374070