https://www.taxtmi.com/caselaws?id=205717 The Tribunal rejected the appeal, affirming the decision of the Commissioner (A) to uphold the service tax demand and interest, while setting aside penalties under Sections 76 & 77. The penalty under Section 78 was reduced to 25% of the original amount imposed. The Tribunal found that the appellant was not entitled to the concessional penalty under Section 78 proviso due to non-payment within the stipulated time. Emphasizing the importance of following statutory provisions, the Tribunal highlighted the lack of justification for separate penalties under Sections 76 & 77 when penalties under Section 78 were already imposed and upheld. en-us Fri, 18 Feb 2011 00:00:00 +0530 Mon, 19 Sep 2011 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205717 The Tribunal rejected the appeal, affirming the decision of the Commissioner (A) to uphold the service tax demand and interest, while setting aside penalties under Sections 76 & 77. The penalty under Section 78 was reduced to 25% of the original amount imposed. The Tribunal found that the appellant was not entitled to the concessional penalty under Section 78 proviso due to non-payment within the stipulated time. Emphasizing the importance of following statutory provisions, the Tribunal highlighted the lack of justification for separate penalties under Sections 76 & 77 when penalties under Section 78 were already imposed and upheld. Case-Laws Service Tax Fri, 18 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205717