https://www.taxtmi.com/caselaws?id=769411 CESTAT Kolkata dismissed Revenue's appeal challenging waiver of penalty under Section 78 of Finance Act, 1994. The assessee failed to pay service tax on commercial training/coaching services but demonstrated bona fide reasons under Section 80, including non-receipt of payments from clients and erroneous inclusion of Rs.1,38,67,081 in taxable value calculations. Evidence showed sub-contractors had already discharged service tax obligations on respective work orders. The adjudicating authority correctly invoked Section 80 provisions and waived penalty, finding no contravention warranting punitive action despite the service tax default. en-us Wed, 29 Jan 2025 00:00:00 +0530 Fri, 25 Apr 2025 08:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769411 CESTAT Kolkata dismissed Revenue's appeal challenging waiver of penalty under Section 78 of Finance Act, 1994. The assessee failed to pay service tax on commercial training/coaching services but demonstrated bona fide reasons under Section 80, including non-receipt of payments from clients and erroneous inclusion of Rs.1,38,67,081 in taxable value calculations. Evidence showed sub-contractors had already discharged service tax obligations on respective work orders. The adjudicating authority correctly invoked Section 80 provisions and waived penalty, finding no contravention warranting punitive action despite the service tax default. Case-Laws Service Tax Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769411