https://www.taxtmi.com/caselaws?id=378640 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act on the appellant, who had faced service tax demands for various issues including wrong availment of Cenvat credit and payment of GTA. The Tribunal found that the appellant had acted in good faith amidst industry-wide confusion regarding taxability, had registered under relevant laws, and started paying taxes once legal clarity emerged. Emphasizing the absence of malafide intent, the Tribunal allowed the appeal, ruling in favor of the appellant. en-us Wed, 03 Apr 2019 00:00:00 +0530 Fri, 19 Apr 2019 07:33:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378640 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act on the appellant, who had faced service tax demands for various issues including wrong availment of Cenvat credit and payment of GTA. The Tribunal found that the appellant had acted in good faith amidst industry-wide confusion regarding taxability, had registered under relevant laws, and started paying taxes once legal clarity emerged. Emphasizing the absence of malafide intent, the Tribunal allowed the appeal, ruling in favor of the appellant. Case-Laws Service Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378640