https://www.taxtmi.com/caselaws?id=375684 The Tribunal waived the penalty under Section 78 of the Finance Act, 1994, for the Appellants as they acted in good faith, promptly paying the service tax upon notification and demonstrating no intent to evade payment. The interest liability was upheld, but the penalty was waived based on the absence of mens rea. The appeal was disposed of accordingly, in line with legal principles and precedents. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 23 Feb 2019 08:55:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375684 The Tribunal waived the penalty under Section 78 of the Finance Act, 1994, for the Appellants as they acted in good faith, promptly paying the service tax upon notification and demonstrating no intent to evade payment. The interest liability was upheld, but the penalty was waived based on the absence of mens rea. The appeal was disposed of accordingly, in line with legal principles and precedents. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375684