https://www.taxtmi.com/caselaws?id=201407 The tribunal upheld the imposition of penalty under Section 78 of the Finance Act, finding the respondent guilty of evasion of service tax due to suppression. However, the penalty under Section 76 was dropped as it applies when there is no guilty mind. The appeal by the Revenue was rejected, affirming the decision of dropping the penalty under Section 76 while upholding the penalty under Section 78. en-us Thu, 12 Aug 2010 00:00:00 +0530 Thu, 22 Dec 2011 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201407 The tribunal upheld the imposition of penalty under Section 78 of the Finance Act, finding the respondent guilty of evasion of service tax due to suppression. However, the penalty under Section 76 was dropped as it applies when there is no guilty mind. The appeal by the Revenue was rejected, affirming the decision of dropping the penalty under Section 76 while upholding the penalty under Section 78. Case-Laws Service Tax Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201407