https://www.taxtmi.com/caselaws?id=202983 The court upheld penalties under Section 76 and set aside penalties waived under Section 80 for non-payment of service tax and non-filing of returns. The court found that Section 80 could not be invoked for assesses aware of their legal obligations, restoring penalties under Sections 76 and 77. The court also determined that penalties under Section 78 were unnecessary, as penalties under Section 76 sufficed, in line with the amendment making penalties under Sections 76 and 78 mutually exclusive. en-us Fri, 14 Jan 2011 00:00:00 +0530 Mon, 16 May 2011 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202983 The court upheld penalties under Section 76 and set aside penalties waived under Section 80 for non-payment of service tax and non-filing of returns. The court found that Section 80 could not be invoked for assesses aware of their legal obligations, restoring penalties under Sections 76 and 77. The court also determined that penalties under Section 78 were unnecessary, as penalties under Section 76 sufficed, in line with the amendment making penalties under Sections 76 and 78 mutually exclusive. Case-Laws Service Tax Fri, 14 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202983