https://www.taxtmi.com/caselaws?id=404002 The High Court allowed the appeal, setting aside the penalty imposed under Section 78 of the Finance Act, 1994, in favor of the appellant. The court found errors in the authorities' interpretation of facts, emphasizing the evolving tax regime and the appellant's genuine reasons for non-payment. The appellant did not collect service tax separately and promptly paid upon being informed by the Department. The court criticized the authorities for upholding the penalty erroneously and closed the case without awarding costs. en-us Wed, 27 Jan 2021 00:00:00 +0530 Mon, 02 Aug 2021 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404002 The High Court allowed the appeal, setting aside the penalty imposed under Section 78 of the Finance Act, 1994, in favor of the appellant. The court found errors in the authorities' interpretation of facts, emphasizing the evolving tax regime and the appellant's genuine reasons for non-payment. The appellant did not collect service tax separately and promptly paid upon being informed by the Department. The court criticized the authorities for upholding the penalty erroneously and closed the case without awarding costs. Case-Laws Service Tax Wed, 27 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404002