https://www.taxtmi.com/caselaws?id=377492 The Tribunal allowed the appeal, waiving the penalties under Sections 77 and 78 of the Finance Act, 1994, due to the appellant's lack of intent to evade tax, confusion regarding tax liability, and prompt payment upon notification. The demand for tax liability was upheld, but penalties were set aside, following the appellant's non-collection of tax from customers and immediate settlement of the tax liability. The Tribunal considered the appellant's actions reasonable, leading to the relief granted in favor of the appellant. en-us Mon, 11 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 08:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377492 The Tribunal allowed the appeal, waiving the penalties under Sections 77 and 78 of the Finance Act, 1994, due to the appellant's lack of intent to evade tax, confusion regarding tax liability, and prompt payment upon notification. The demand for tax liability was upheld, but penalties were set aside, following the appellant's non-collection of tax from customers and immediate settlement of the tax liability. The Tribunal considered the appellant's actions reasonable, leading to the relief granted in favor of the appellant. Case-Laws Service Tax Mon, 11 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377492