https://www.taxtmi.com/caselaws?id=76364 The appeal filed by the Revenue challenging the setting aside of the penalty under section 76 of the Finance Act, 1994 by the Commissioner (Appeals) was dismissed. The Commissioner (Appeals) had reduced the penalty under section 78 and set aside the penalty under section 76. The Revenue did not contest the reduction of penalty under section 78, and there was confusion regarding tax levy on Authorised Service Stations. The Judicial Member found the penalty under section 78 to be adequate, leading to the dismissal of the Revenue's appeal. en-us Fri, 24 Apr 2009 00:00:00 +0530 Tue, 22 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76364 The appeal filed by the Revenue challenging the setting aside of the penalty under section 76 of the Finance Act, 1994 by the Commissioner (Appeals) was dismissed. The Commissioner (Appeals) had reduced the penalty under section 78 and set aside the penalty under section 76. The Revenue did not contest the reduction of penalty under section 78, and there was confusion regarding tax levy on Authorised Service Stations. The Judicial Member found the penalty under section 78 to be adequate, leading to the dismissal of the Revenue's appeal. Case-Laws Service Tax Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76364