https://www.taxtmi.com/caselaws?id=435503 The penalties imposed under Section 77 and Section 78 of the Act for alleged non-payment of service tax were set aside in the appeal. The appellant's regular tax payments, lack of fraudulent intent, and technical error in compliance were considered, leading to the conclusion that there was no willful default. The appellant's interpretation differences and genuine belief in compliance were acknowledged, along with the possibility of inadequate advice on tax payment frequency. Consequently, the penalties were overturned, and the appeal was successful. en-us Mon, 13 Mar 2023 00:00:00 +0530 Wed, 22 Mar 2023 08:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435503 The penalties imposed under Section 77 and Section 78 of the Act for alleged non-payment of service tax were set aside in the appeal. The appellant's regular tax payments, lack of fraudulent intent, and technical error in compliance were considered, leading to the conclusion that there was no willful default. The appellant's interpretation differences and genuine belief in compliance were acknowledged, along with the possibility of inadequate advice on tax payment frequency. Consequently, the penalties were overturned, and the appeal was successful. Case-Laws Service Tax Mon, 13 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435503