https://www.taxtmi.com/caselaws?id=378039 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act on the appellant, a testing and research center, for unpaid service tax liabilities. The Commissioner (Appeals) had upheld the penalty, citing mandatory imposition in cases of suppression of facts, but the Tribunal disagreed, noting the absence of fraud or wilful misstatement. The appellant's prompt tax payments and financial constraints were considered, leading to the penalty's removal. The appellant received consequential benefits as per the law. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 09:29:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378039 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act on the appellant, a testing and research center, for unpaid service tax liabilities. The Commissioner (Appeals) had upheld the penalty, citing mandatory imposition in cases of suppression of facts, but the Tribunal disagreed, noting the absence of fraud or wilful misstatement. The appellant's prompt tax payments and financial constraints were considered, leading to the penalty's removal. The appellant received consequential benefits as per the law. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378039