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of <h1>CESTAT Chennai: Penalties Upheld Under Section 77, Set Aside for Sections 76 and 78</h1> <h3>M/s. Govardhan Enterprises Versus CST, Chennai</h3> The Appellate Tribunal CESTAT, Chennai upheld the penalty under Section 77 but set aside penalties under Sections 76 and 78. The appellants, who paid ... Penalty- held that- there is no deliberate intention to evade payment of service tax thus set aside the penalty under section 76 and 78 but uphold under section 77. The appeal is partly allowed. The Appellate Tribunal CESTAT, Chennai upheld penalty under Section 77 but set aside penalties under Sections 76 and 78. The appellants paid service tax on advertisements but challenged penalty imposition, claiming lack of awareness. The department failed to prove non-payment was intentional evasion, so penalties were removed under the Finance Act, 1994.
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