https://www.taxtmi.com/caselaws?id=202380 The Appellate Tribunal CESTAT, Chennai set aside the penalty under Section 76 of the Finance Act, 1994 as the service tax was paid in advance. However, the penalty of Rs. 1,000 under Section 77 was confirmed due to the appellant not pressing the appeal. en-us Fri, 16 Jul 2010 00:00:00 +0530 Fri, 04 Feb 2011 17:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202380 The Appellate Tribunal CESTAT, Chennai set aside the penalty under Section 76 of the Finance Act, 1994 as the service tax was paid in advance. However, the penalty of Rs. 1,000 under Section 77 was confirmed due to the appellant not pressing the appeal. Case-Laws Service Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202380