https://www.taxtmi.com/caselaws?id=406402 The Appellate Tribunal CESTAT Chennai set aside the penalty imposed under Section 78 of the Finance Act, 1994, on a public sector undertaking. The tribunal found no evidence of fraudulent intent or evasion of Service Tax, considering the nature of payments made to advocates on behalf of customers. Previous judgments supported the view that the appellant's status as a government entity made mala fide intention unlikely. The tribunal concluded that the conditions for invoking Section 78 were not met, leading to the successful appeal and the judgment in favor of the appellant. en-us Mon, 12 Apr 2021 00:00:00 +0530 Wed, 14 Apr 2021 08:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406402 The Appellate Tribunal CESTAT Chennai set aside the penalty imposed under Section 78 of the Finance Act, 1994, on a public sector undertaking. The tribunal found no evidence of fraudulent intent or evasion of Service Tax, considering the nature of payments made to advocates on behalf of customers. Previous judgments supported the view that the appellant's status as a government entity made mala fide intention unlikely. The tribunal concluded that the conditions for invoking Section 78 were not met, leading to the successful appeal and the judgment in favor of the appellant. Case-Laws Service Tax Mon, 12 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406402