https://www.taxtmi.com/caselaws?id=76775 Separate penalty under section 76 of the Finance Act, 1994 was waived because the assessee did not dispute the service tax demand, interest, or penalties under sections 77 and 78, and the record supported consideration of leniency under section 80. The tribunal noted that penalties under sections 76 and 78 are independently imposable, but reasonable cause can justify relief from the section 76 penalty. The section 76 penalty was set aside, while the service tax liability, interest, and the remaining penalties were sustained. en-us Thu, 17 Jun 2010 00:00:00 +0530 Fri, 16 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76775 Separate penalty under section 76 of the Finance Act, 1994 was waived because the assessee did not dispute the service tax demand, interest, or penalties under sections 77 and 78, and the record supported consideration of leniency under section 80. The tribunal noted that penalties under sections 76 and 78 are independently imposable, but reasonable cause can justify relief from the section 76 penalty. The section 76 penalty was set aside, while the service tax liability, interest, and the remaining penalties were sustained. Case-Laws Service Tax Thu, 17 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76775