https://www.taxtmi.com/caselaws?id=32822 The Tribunal set aside the penalties imposed on the appellant for service tax demand and imposition of penalty, while confirming the uncontested duty and interest. The appellant's lack of awareness of the law and the small scale of operations were considered as reasons for non-compliance, leading to the application of leniency under section 80. The Tribunal found the appellant deserving of leniency due to ignorance of the newly introduced law and the circumstances of being from a remote village. en-us Mon, 30 Apr 2007 00:00:00 +0530 Tue, 03 Nov 2015 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32822 The Tribunal set aside the penalties imposed on the appellant for service tax demand and imposition of penalty, while confirming the uncontested duty and interest. The appellant's lack of awareness of the law and the small scale of operations were considered as reasons for non-compliance, leading to the application of leniency under section 80. The Tribunal found the appellant deserving of leniency due to ignorance of the newly introduced law and the circumstances of being from a remote village. Case-Laws Service Tax Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32822