https://www.taxtmi.com/caselaws?id=380373 The case involved issues of taxability and demand of service tax, interest on delayed payment, imposition of penalties under various sections of the Finance Act, applicability of Section 80 for waiver of penalties, and limitation for demand of interest. The Tribunal set aside the interest and penalties imposed on the appellant, granting the benefit of Section 80 due to the appellant's compliance with departmental instructions and absence of suppression of facts. The demand for interest was also deemed barred by limitation, aligning with the decision in Kwality Ice Cream Company vs. Union of India, resulting in the interest demand being set aside. en-us Fri, 10 May 2019 00:00:00 +0530 Mon, 20 May 2019 07:02:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380373 The case involved issues of taxability and demand of service tax, interest on delayed payment, imposition of penalties under various sections of the Finance Act, applicability of Section 80 for waiver of penalties, and limitation for demand of interest. The Tribunal set aside the interest and penalties imposed on the appellant, granting the benefit of Section 80 due to the appellant's compliance with departmental instructions and absence of suppression of facts. The demand for interest was also deemed barred by limitation, aligning with the decision in Kwality Ice Cream Company vs. Union of India, resulting in the interest demand being set aside. Case-Laws Service Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380373