https://www.taxtmi.com/caselaws?id=206707 The Tribunal set aside the penalty under Section 78 as it was not mentioned in the show cause notice, depriving the appellant of a chance to defend. The penalty under Section 76 was waived due to the appellant's good faith in light of legal uncertainties. However, the penalty under Section 77 for failure to register was upheld. The Tribunal directed verification of education cess payments for accurate assessment, emphasizing procedural justice. en-us Thu, 03 Mar 2011 00:00:00 +0530 Sat, 03 Sep 2011 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206707 The Tribunal set aside the penalty under Section 78 as it was not mentioned in the show cause notice, depriving the appellant of a chance to defend. The penalty under Section 76 was waived due to the appellant's good faith in light of legal uncertainties. However, the penalty under Section 77 for failure to register was upheld. The Tribunal directed verification of education cess payments for accurate assessment, emphasizing procedural justice. Case-Laws Service Tax Thu, 03 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206707