https://www.taxtmi.com/caselaws?id=30613 The appeal was allowed, setting aside the penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The Appellant, an Authorised Automobile Service Station, had paid the tax voluntarily before the show cause notice was issued, following a Board Circular resolving confusion on tax liability. The Tribunal found no mala fide intent and cited precedents to support the decision that penalties were not applicable for delayed tax payments in such cases. en-us Fri, 11 Apr 2008 00:00:00 +0530 Fri, 04 Apr 2014 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30613 The appeal was allowed, setting aside the penalties imposed under Sections 76 and 78 of the Finance Act, 1994. The Appellant, an Authorised Automobile Service Station, had paid the tax voluntarily before the show cause notice was issued, following a Board Circular resolving confusion on tax liability. The Tribunal found no mala fide intent and cited precedents to support the decision that penalties were not applicable for delayed tax payments in such cases. Case-Laws Service Tax Fri, 11 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30613