https://www.taxtmi.com/caselaws?id=447167 The Tribunal set aside the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, finding them unsustainable in law. The appellant's arguments regarding the absence of departmental appeal on the Original Order-in-Original findings and the bonafide belief that no tax was payable were upheld. The Tribunal allowed the appeal, granting any consequential relief as per law. Judgment was pronounced on 13.12.2023. en-us Wed, 13 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447167 The Tribunal set aside the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994, finding them unsustainable in law. The appellant's arguments regarding the absence of departmental appeal on the Original Order-in-Original findings and the bonafide belief that no tax was payable were upheld. The Tribunal allowed the appeal, granting any consequential relief as per law. Judgment was pronounced on 13.12.2023. Case-Laws Service Tax Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447167