https://www.taxtmi.com/caselaws?id=445671 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 78, and granted the appellant consequential benefits in accordance with the law. The Tribunal found that the appellant, operating in a remote area, did not deliberately breach service tax provisions and had paid the tax before the issuance of the show cause notice. The appellant was deemed entitled to the benefit of Section 80 of the Finance Act, negating the penalty. en-us Tue, 12 Sep 2023 00:00:00 +0530 Fri, 17 Nov 2023 08:38:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445671 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 78, and granted the appellant consequential benefits in accordance with the law. The Tribunal found that the appellant, operating in a remote area, did not deliberately breach service tax provisions and had paid the tax before the issuance of the show cause notice. The appellant was deemed entitled to the benefit of Section 80 of the Finance Act, negating the penalty. Case-Laws Service Tax Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445671