The honourable New Delhi bench of the tribunal in the matter of M/s Umed Bhawan Palace Vs. Commissioner, CGST, Excise Customs- Udaipur {Service Tax Appeal No. 51371 of 2019} has held that when there is non deliberate non compliance and also which is also a revenue neutral case then penalty u/s 78 can not be imposed . It is a very important judgement since in a day to day life we have encountered so many cases where the defaults of the cases are unintentional or non deliberate which can be proved by the facts of the case even though the penalty has been imposed by the department . At last the revenue neutral cases always have the upper hand in defending the cases.

The judgement can be accessed at :

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