https://www.taxtmi.com/caselaws?id=389353 The Appellate Tribunal CESTAT Bangalore partially allowed the appeal, setting aside the penalty under Section 78 of the Act for non-payment of service tax due to the appellant's compliance with tax liabilities, lack of intent to evade payment, and financial constraints. The penalty under Section 77 for other violations was upheld at Rs. 10,000. The Tribunal emphasized the importance of compliance and considered the appellant's actions, Department's arguments, and legal precedents in reaching the decision. en-us Thu, 14 Nov 2019 00:00:00 +0530 Fri, 06 Dec 2019 13:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389353 The Appellate Tribunal CESTAT Bangalore partially allowed the appeal, setting aside the penalty under Section 78 of the Act for non-payment of service tax due to the appellant's compliance with tax liabilities, lack of intent to evade payment, and financial constraints. The penalty under Section 77 for other violations was upheld at Rs. 10,000. The Tribunal emphasized the importance of compliance and considered the appellant's actions, Department's arguments, and legal precedents in reaching the decision. Case-Laws Service Tax Thu, 14 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389353