https://www.taxtmi.com/caselaws?id=206800 Short payment of service tax was treated as sufficient to sustain penalty under section 78, while the assessee was also entitled to the statutory option to pay the penalty at 25% within the prescribed time. Penalty under section 76 was confined to the period of default up to the date of tax payment, and the broader relief granted by the first appellate authority was held unsustainable. Immunity from penalties under sections 75A and 77 was rejected because no adequate basis was shown for departing from the adjudication findings. The appellate relief was therefore modified and largely reversed in favour of the Revenue. en-us Mon, 28 Feb 2011 00:00:00 +0530 Thu, 22 Dec 2011 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206800 Short payment of service tax was treated as sufficient to sustain penalty under section 78, while the assessee was also entitled to the statutory option to pay the penalty at 25% within the prescribed time. Penalty under section 76 was confined to the period of default up to the date of tax payment, and the broader relief granted by the first appellate authority was held unsustainable. Immunity from penalties under sections 75A and 77 was rejected because no adequate basis was shown for departing from the adjudication findings. The appellate relief was therefore modified and largely reversed in favour of the Revenue. Case-Laws Service Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206800