https://www.taxtmi.com/caselaws?id=760804 CESTAT Allahabad allowed the appeal partly, setting aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The appellant, a petty contractor providing maintenance repair and manpower recruitment services, had voluntarily computed and paid service tax due before adjudication. Despite acknowledging appellant's lack of knowledge about taxation complexities and status as small contractor, lower authorities imposed heavy penalties. CESTAT found no justification for not extending benefit of Section 80 for penalty waiver, given appellant's compliance and circumstances. Service tax demand remained upheld but all penalties were waived. en-us Thu, 24 Oct 2024 00:00:00 +0530 Sat, 26 Oct 2024 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760804 CESTAT Allahabad allowed the appeal partly, setting aside penalties imposed under Sections 77 and 78 of the Finance Act, 1994. The appellant, a petty contractor providing maintenance repair and manpower recruitment services, had voluntarily computed and paid service tax due before adjudication. Despite acknowledging appellant's lack of knowledge about taxation complexities and status as small contractor, lower authorities imposed heavy penalties. CESTAT found no justification for not extending benefit of Section 80 for penalty waiver, given appellant's compliance and circumstances. Service tax demand remained upheld but all penalties were waived. Case-Laws Service Tax Thu, 24 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760804