https://www.taxtmi.com/caselaws?id=760749 CESTAT Allahabad allowed the appeal in part regarding service tax penalties imposed on a contractor providing maintenance repair and manpower recruitment services. The Original Authority determined tax liability lower than the appellant's own calculations and payment, yet imposed penalties under Sections 77 and 78. The Tribunal found non-application of mind by adjudicating authorities, noting the appellant voluntarily computed and paid service tax with interest before proceedings concluded. Considering the appellant's status as a petty contractor lacking tax knowledge and voluntary compliance, the Tribunal held penalties under Sections 77 and 78 should have been waived under Section 80 of the Finance Act, 1994, setting aside the penalty orders. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 08:15:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760749 CESTAT Allahabad allowed the appeal in part regarding service tax penalties imposed on a contractor providing maintenance repair and manpower recruitment services. The Original Authority determined tax liability lower than the appellant's own calculations and payment, yet imposed penalties under Sections 77 and 78. The Tribunal found non-application of mind by adjudicating authorities, noting the appellant voluntarily computed and paid service tax with interest before proceedings concluded. Considering the appellant's status as a petty contractor lacking tax knowledge and voluntary compliance, the Tribunal held penalties under Sections 77 and 78 should have been waived under Section 80 of the Finance Act, 1994, setting aside the penalty orders. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760749