https://www.taxtmi.com/caselaws?id=32356 Voluntary payment of service tax and interest, coupled with absence of intent to evade, justified relief from penalty. The assessee, a charitable trust, had discharged the tax liability on its own without departmental intervention, and the record did not show any deliberate suppression or evasive conduct. On those facts, the conditions for invoking the statutory waiver provision were satisfied, so penalties imposed under Sections 76 and 77 of the Finance Act, 1994 were not sustainable. The penalty levies were therefore set aside. en-us Fri, 25 Jul 2008 00:00:00 +0530 Thu, 30 Apr 2009 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32356 Voluntary payment of service tax and interest, coupled with absence of intent to evade, justified relief from penalty. The assessee, a charitable trust, had discharged the tax liability on its own without departmental intervention, and the record did not show any deliberate suppression or evasive conduct. On those facts, the conditions for invoking the statutory waiver provision were satisfied, so penalties imposed under Sections 76 and 77 of the Finance Act, 1994 were not sustainable. The penalty levies were therefore set aside. Case-Laws Service Tax Fri, 25 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32356