https://www.taxtmi.com/caselaws?id=30668 The Tribunal vacated the penalty under Section 78 due to the client's willingness to reimburse the service tax amount, negating the allegation of intent to evade payment. However, other penalties under Sections 75A, 76, and 77 were upheld due to the appellants' default in paying service tax for Clearing & Forwarding Agent's Service during 2002 & 2003. The Tribunal considered the application of an amnesty scheme but ultimately focused on the specific circumstances and evidence presented in the case, leading to a mixed outcome in terms of penalty imposition. en-us Fri, 20 Jun 2008 00:00:00 +0530 Sat, 11 Oct 2008 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30668 The Tribunal vacated the penalty under Section 78 due to the client's willingness to reimburse the service tax amount, negating the allegation of intent to evade payment. However, other penalties under Sections 75A, 76, and 77 were upheld due to the appellants' default in paying service tax for Clearing & Forwarding Agent's Service during 2002 & 2003. The Tribunal considered the application of an amnesty scheme but ultimately focused on the specific circumstances and evidence presented in the case, leading to a mixed outcome in terms of penalty imposition. Case-Laws Service Tax Fri, 20 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30668