https://www.taxtmi.com/caselaws?id=386377 The Tribunal reviewed the penalty imposed under Sections 77 and 78 of the Finance Act, 1994, on a proprietorship providing Manpower Recruitment or Supply Agency Services. While there was no dispute on the tax demand, the Tribunal emphasized the importance of bona fide belief and deliberate deception in penalty imposition. Considering the appellant's payment history and lack of intent to evade duty, the Tribunal exercised discretion under Section 80 of the Finance Act, 1994, and deleted the penalties. As a result, the appeal was allowed, and the impugned order was set aside. en-us Thu, 26 Sep 2019 00:00:00 +0530 Fri, 27 Sep 2019 06:41:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386377 The Tribunal reviewed the penalty imposed under Sections 77 and 78 of the Finance Act, 1994, on a proprietorship providing Manpower Recruitment or Supply Agency Services. While there was no dispute on the tax demand, the Tribunal emphasized the importance of bona fide belief and deliberate deception in penalty imposition. Considering the appellant's payment history and lack of intent to evade duty, the Tribunal exercised discretion under Section 80 of the Finance Act, 1994, and deleted the penalties. As a result, the appeal was allowed, and the impugned order was set aside. Case-Laws Service Tax Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386377