https://www.taxtmi.com/caselaws?id=412902 The Tribunal concluded that the appellant did not act with the intent to evade tax, and her circumstances justified the non-payment. The penalty under Section 78A was deemed unsustainable, and the order was set aside. The appeal was allowed, recognizing the appellant's lack of malafide intent and the significant tax payments made before the Show Cause Notice. en-us Tue, 21 Sep 2021 00:00:00 +0530 Mon, 28 Feb 2022 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412902 The Tribunal concluded that the appellant did not act with the intent to evade tax, and her circumstances justified the non-payment. The penalty under Section 78A was deemed unsustainable, and the order was set aside. The appeal was allowed, recognizing the appellant's lack of malafide intent and the significant tax payments made before the Show Cause Notice. Case-Laws Service Tax Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412902