https://www.taxtmi.com/caselaws?id=385186 The Tribunal set aside the Commissioner (Appeals) order imposing penalty under section 78 of the Finance Act and denying Cum-Tax benefits to the appellant. The Tribunal found that the appellant was entitled to Cum-Tax benefits for the periods of 2012-13 and 2013-14 due to the commission received being inclusive of service tax. The Tribunal emphasized the lack of evidence showing intent to evade tax and referenced similar penalties being set aside in other cases. en-us Fri, 30 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 08:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385186 The Tribunal set aside the Commissioner (Appeals) order imposing penalty under section 78 of the Finance Act and denying Cum-Tax benefits to the appellant. The Tribunal found that the appellant was entitled to Cum-Tax benefits for the periods of 2012-13 and 2013-14 due to the commission received being inclusive of service tax. The Tribunal emphasized the lack of evidence showing intent to evade tax and referenced similar penalties being set aside in other cases. Case-Laws Service Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385186