https://www.taxtmi.com/caselaws?id=445480 CESTAT New Delhi set aside penalties under sections 76 and 77 of the Finance Act while confirming service tax demand. The tribunal found that Section 80 provisions, which allow penalty waiver for reasonable cause, should have been invoked by Commissioner (Appeals) as done in earlier similar matters. Since appellant's bona fides were not in doubt and extended limitation period was not invoked, penalties could not be sustained. Matter remitted to Commissioner (Appeals) to decide whether appellant was justified in paying service tax on Rs. 3,66,93,393/- out of total Rs. 4,30,08,843/-. en-us Thu, 05 Oct 2023 00:00:00 +0530 Thu, 09 Nov 2023 08:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445480 CESTAT New Delhi set aside penalties under sections 76 and 77 of the Finance Act while confirming service tax demand. The tribunal found that Section 80 provisions, which allow penalty waiver for reasonable cause, should have been invoked by Commissioner (Appeals) as done in earlier similar matters. Since appellant's bona fides were not in doubt and extended limitation period was not invoked, penalties could not be sustained. Matter remitted to Commissioner (Appeals) to decide whether appellant was justified in paying service tax on Rs. 3,66,93,393/- out of total Rs. 4,30,08,843/-. Case-Laws Service Tax Thu, 05 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445480