https://www.taxtmi.com/caselaws?id=30158 The Tribunal set aside penalties imposed under Section 78 of the Finance Act for non-payment of service tax on air tickets booked for Hajj pilgrims by an Air Travel Agent. Despite initial non-payment, the appellant's proactive settlement of dues before legal actions demonstrated lack of fraudulent intent. The Tribunal acknowledged substantial pre-notice payments, leading to the decision to annul penalties, emphasizing timely tax payment importance. Interest payment was still required. The case highlighted the significance of compliance with tax obligations and potential leniency in penalties based on taxpayer cooperation and corrective actions. en-us Fri, 14 Mar 2008 00:00:00 +0530 Fri, 21 Mar 2014 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30158 The Tribunal set aside penalties imposed under Section 78 of the Finance Act for non-payment of service tax on air tickets booked for Hajj pilgrims by an Air Travel Agent. Despite initial non-payment, the appellant's proactive settlement of dues before legal actions demonstrated lack of fraudulent intent. The Tribunal acknowledged substantial pre-notice payments, leading to the decision to annul penalties, emphasizing timely tax payment importance. Interest payment was still required. The case highlighted the significance of compliance with tax obligations and potential leniency in penalties based on taxpayer cooperation and corrective actions. Case-Laws Service Tax Fri, 14 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30158