https://www.taxtmi.com/caselaws?id=279680 The Member (J) overturned the Commissioner (Appeals)'s decision to impose a penalty under Section 78 of the Finance Act, 1994, on an appellant for delayed interest payment related to service tax under the reverse charge mechanism. The Member (J) held that the delay in interest payment did not demonstrate an intent to evade tax, ultimately allowing the appellant's appeal and upholding the adjudicating authority's order. en-us Mon, 23 Oct 2017 00:00:00 +0530 Thu, 18 Apr 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279680 The Member (J) overturned the Commissioner (Appeals)'s decision to impose a penalty under Section 78 of the Finance Act, 1994, on an appellant for delayed interest payment related to service tax under the reverse charge mechanism. The Member (J) held that the delay in interest payment did not demonstrate an intent to evade tax, ultimately allowing the appellant's appeal and upholding the adjudicating authority's order. Case-Laws Service Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279680