https://www.taxtmi.com/caselaws?id=201948 The Tribunal upheld the waiver of pre-deposit of penalty but reduced the Service tax demand to the same amount. The penalty under Section 78 was upheld, while the penalty under Section 76 was set aside. The appellant's invocation of Section 80 for waiving penalty was rejected due to deliberate tax evasion. The Tribunal directed the appellant to pay Rs. 55,000 within four weeks, with the remaining penalty amount waived for the appeal hearing, and consolidated the appeal with the Department's pending appeal. en-us Mon, 07 Sep 2009 00:00:00 +0530 Thu, 20 Jan 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201948 The Tribunal upheld the waiver of pre-deposit of penalty but reduced the Service tax demand to the same amount. The penalty under Section 78 was upheld, while the penalty under Section 76 was set aside. The appellant's invocation of Section 80 for waiving penalty was rejected due to deliberate tax evasion. The Tribunal directed the appellant to pay Rs. 55,000 within four weeks, with the remaining penalty amount waived for the appeal hearing, and consolidated the appeal with the Department's pending appeal. Case-Laws Service Tax Mon, 07 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201948