https://www.taxtmi.com/caselaws?id=377028 The tribunal partly allowed the appeal, setting aside penalties under Section 78 while upholding the demand for service tax, interest, and penalty under section 77. The tribunal invoked Section 80 to waive the penalties under Section 78 based on the distributors' genuine belief that service tax did not apply to prepaid sim card distribution. The appellant's prior payment of a significant portion of the tax before the show-cause notice was a key factor in the decision. en-us Tue, 05 Feb 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377028 The tribunal partly allowed the appeal, setting aside penalties under Section 78 while upholding the demand for service tax, interest, and penalty under section 77. The tribunal invoked Section 80 to waive the penalties under Section 78 based on the distributors' genuine belief that service tax did not apply to prepaid sim card distribution. The appellant's prior payment of a significant portion of the tax before the show-cause notice was a key factor in the decision. Case-Laws Service Tax Tue, 05 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377028