https://www.taxtmi.com/caselaws?id=201340 The Appellate Tribunal CESTAT, Chennai held that penalty under Section 76 was not applicable as the assessees paid the service tax in cash after initially debiting their CENVAT account. However, the penalty under Section 77 was upheld. en-us Thu, 01 Jul 2010 00:00:00 +0530 Mon, 03 Jan 2011 22:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201340 The Appellate Tribunal CESTAT, Chennai held that penalty under Section 76 was not applicable as the assessees paid the service tax in cash after initially debiting their CENVAT account. However, the penalty under Section 77 was upheld. Case-Laws Service Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201340