https://www.taxtmi.com/caselaws?id=32676 The court held that the penalty imposed under Section 78 of the Act was not justified as the appellant, a government-owned corporation, acted in good faith upon discovering the non-payment of service tax, promptly rectifying the situation. The court emphasized the appellant's proactive approach in discharging the tax liability and considered their status as a State Government Undertaking. Consequently, the penalty was set aside, and the original Adjudication Order was restored in favor of the appellant, granting the appeal with consequential relief. en-us Fri, 14 Nov 2008 00:00:00 +0530 Tue, 21 Apr 2009 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32676 The court held that the penalty imposed under Section 78 of the Act was not justified as the appellant, a government-owned corporation, acted in good faith upon discovering the non-payment of service tax, promptly rectifying the situation. The court emphasized the appellant's proactive approach in discharging the tax liability and considered their status as a State Government Undertaking. Consequently, the penalty was set aside, and the original Adjudication Order was restored in favor of the appellant, granting the appeal with consequential relief. Case-Laws Service Tax Fri, 14 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32676