https://www.taxtmi.com/caselaws?id=75961 The Tribunal affirmed the imposition of penalties under Sections 76 and 78 of the Finance Act. The Appellant's argument that penalty under Section 76 was unwarranted since the entire service tax with interest was paid before the notice was rejected. The Tribunal held that penalties under both sections could be imposed separately for the same transaction. The Appellant's non-payment was deemed deliberate, justifying the penalties. The penalty under Section 76 was reduced to Rs.100 per day, while the penalty under Section 78 remained unchanged. The appeal was disposed of with this modification, upholding the imposition of both penalties. en-us Thu, 04 Mar 2010 00:00:00 +0530 Wed, 07 May 2014 15:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75961 The Tribunal affirmed the imposition of penalties under Sections 76 and 78 of the Finance Act. The Appellant's argument that penalty under Section 76 was unwarranted since the entire service tax with interest was paid before the notice was rejected. The Tribunal held that penalties under both sections could be imposed separately for the same transaction. The Appellant's non-payment was deemed deliberate, justifying the penalties. The penalty under Section 76 was reduced to Rs.100 per day, while the penalty under Section 78 remained unchanged. The appeal was disposed of with this modification, upholding the imposition of both penalties. Case-Laws Service Tax Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75961