https://www.taxtmi.com/caselaws?id=770208 CESTAT Hyderabad set aside penalties under sections 78 and 78A imposed on appellant company and its director for service tax non-payment during April-September 2015. The tribunal found revenue failed to establish fraud, collusion, willful misstatement or suppression of facts required for invoking extended limitation period and penalty provisions. Despite appellant's voluntary payment of entire service tax and interest before SCN issuance, adjudicating authority wrongly denied benefit under section 73(3). Regarding director's penalty under section 78A, no evidence showed he was in-charge of relevant functions or knowingly involved in alleged evasion. Appeal allowed partially. en-us Mon, 05 May 2025 00:00:00 +0530 Thu, 08 May 2025 09:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770208 CESTAT Hyderabad set aside penalties under sections 78 and 78A imposed on appellant company and its director for service tax non-payment during April-September 2015. The tribunal found revenue failed to establish fraud, collusion, willful misstatement or suppression of facts required for invoking extended limitation period and penalty provisions. Despite appellant's voluntary payment of entire service tax and interest before SCN issuance, adjudicating authority wrongly denied benefit under section 73(3). Regarding director's penalty under section 78A, no evidence showed he was in-charge of relevant functions or knowingly involved in alleged evasion. Appeal allowed partially. Case-Laws Service Tax Mon, 05 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770208