https://www.taxtmi.com/caselaws?id=388242 The appeal against dropping penalties under Sections 76, 77, and 78 of the Finance Act, 1994 by the adjudicating authority was dismissed. The respondent, a Senior Divisional Manager at Northern Railway, was found to have valid reasons for not paying service tax due to seeking exemption for railways from service tax through official channels. The impugned order dropping penalties was upheld, emphasizing the respondent's lack of wrongdoing in relation to service tax payment for 'Sale of Space or Time for Advertisement.' en-us Wed, 04 Sep 2019 00:00:00 +0530 Tue, 12 Nov 2019 06:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388242 The appeal against dropping penalties under Sections 76, 77, and 78 of the Finance Act, 1994 by the adjudicating authority was dismissed. The respondent, a Senior Divisional Manager at Northern Railway, was found to have valid reasons for not paying service tax due to seeking exemption for railways from service tax through official channels. The impugned order dropping penalties was upheld, emphasizing the respondent's lack of wrongdoing in relation to service tax payment for 'Sale of Space or Time for Advertisement.' Case-Laws Service Tax Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388242