https://www.taxtmi.com/caselaws?id=34214 The tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in favor of the appellant. The appellant's genuine belief that their canteen services did not constitute outdoor catering, lack of intention to evade tax, and the tax being reimbursable to the factory were considered valid reasons to waive the penalty. The tribunal invoked Section 80 of the Finance Act to support their decision, ultimately resolving the appeal in favor of the appellant. en-us Fri, 27 Mar 2009 00:00:00 +0530 Thu, 24 Sep 2009 14:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34214 The tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, in favor of the appellant. The appellant's genuine belief that their canteen services did not constitute outdoor catering, lack of intention to evade tax, and the tax being reimbursable to the factory were considered valid reasons to waive the penalty. The tribunal invoked Section 80 of the Finance Act to support their decision, ultimately resolving the appeal in favor of the appellant. Case-Laws Service Tax Fri, 27 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34214