https://www.taxtmi.com/caselaws?id=379861 Penalty relief was justified where service tax and interest had been paid before the show cause notice, the taxable value had been disclosed in the ST-3 return, and the non-payment arose from a bona fide belief that services rendered to a 100% EOU were not taxable. In those circumstances, Section 80 was applied to waive penal consequences and the penalty under Section 78 was set aside. Simultaneous penalties under Sections 76 and 78 were also held unsustainable on the same facts, so the penalty under Section 76 was likewise set aside and the assessee obtained complete relief. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 09 May 2019 06:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379861 Penalty relief was justified where service tax and interest had been paid before the show cause notice, the taxable value had been disclosed in the ST-3 return, and the non-payment arose from a bona fide belief that services rendered to a 100% EOU were not taxable. In those circumstances, Section 80 was applied to waive penal consequences and the penalty under Section 78 was set aside. Simultaneous penalties under Sections 76 and 78 were also held unsustainable on the same facts, so the penalty under Section 76 was likewise set aside and the assessee obtained complete relief. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379861