https://www.taxtmi.com/caselaws?id=763162 The Appellate Tribunal CESTAT Ahmedabad set aside the penalty imposed under Section 78 of the Finance Act, 1994, after the appellant demonstrated that the non-payment of service tax was not intentional. The Tribunal invoked Section 80 and Section 73(3) of the Finance Act, recognizing that the tax liability was paid with interest before the issuance of the show cause notice. The appeal was allowed, with the Tribunal concluding that there was no mala fide intention to evade tax, thereby waiving the penalty. en-us Thu, 12 Dec 2024 00:00:00 +0530 Sat, 14 Dec 2024 07:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763162 The Appellate Tribunal CESTAT Ahmedabad set aside the penalty imposed under Section 78 of the Finance Act, 1994, after the appellant demonstrated that the non-payment of service tax was not intentional. The Tribunal invoked Section 80 and Section 73(3) of the Finance Act, recognizing that the tax liability was paid with interest before the issuance of the show cause notice. The appeal was allowed, with the Tribunal concluding that there was no mala fide intention to evade tax, thereby waiving the penalty. Case-Laws Service Tax Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763162