https://www.taxtmi.com/caselaws?id=374456 The Tribunal found the penalty imposed under Section 78 of the Finance Act, 1994, unsustainable. The appellant had paid the service tax and interest before the Show Cause Notice was issued, demonstrating no intention to evade tax. Citing precedents and lack of suspicion of fraudulent behavior, the Tribunal concluded the penalty was unjustified and set it aside, ultimately allowing the appeal. en-us Tue, 17 Jul 2018 00:00:00 +0530 Sat, 02 Feb 2019 09:26:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374456 The Tribunal found the penalty imposed under Section 78 of the Finance Act, 1994, unsustainable. The appellant had paid the service tax and interest before the Show Cause Notice was issued, demonstrating no intention to evade tax. Citing precedents and lack of suspicion of fraudulent behavior, the Tribunal concluded the penalty was unjustified and set it aside, ultimately allowing the appeal. Case-Laws Service Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374456