https://www.taxtmi.com/caselaws?id=388541 The appellate court set aside the penalty imposed under Section 78 on the appellant, a Public Sector Undertaking, regarding the service tax on lease rent and conservancy charges. The court ruled that no service tax was applicable to conservancy charges related to residential accommodation. It was noted that the appellant maintained proper records, paid taxes on time, and had no malafide intent. Emphasizing compliance and intent, the court allowed the appeal, highlighting the importance of considering taxpayer circumstances before imposing penalties under Section 78. en-us Mon, 09 Sep 2019 00:00:00 +0530 Mon, 18 Nov 2019 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388541 The appellate court set aside the penalty imposed under Section 78 on the appellant, a Public Sector Undertaking, regarding the service tax on lease rent and conservancy charges. The court ruled that no service tax was applicable to conservancy charges related to residential accommodation. It was noted that the appellant maintained proper records, paid taxes on time, and had no malafide intent. Emphasizing compliance and intent, the court allowed the appeal, highlighting the importance of considering taxpayer circumstances before imposing penalties under Section 78. Case-Laws Service Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388541