https://www.taxtmi.com/caselaws?id=208254 The appeal by M/s. Anagha Surface Transport Pvt. Ltd. against the order of the Commissioner (Appeals) was rejected. The department's appeal against the same order was partly allowed, restoring the penalty under Section 78 to the amount imposed by the original authority. The assessee was found to have willfully evaded service tax by collecting it but not depositing it with the government, leading to the upheld penalty under Section 78. The Commissioner (Appeals) was deemed to have erred in reducing the penalty without valid reasons, resulting in the restoration of the original authority's penalty decision. en-us Fri, 25 Nov 2011 00:00:00 +0530 Tue, 03 Jan 2012 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208254 The appeal by M/s. Anagha Surface Transport Pvt. Ltd. against the order of the Commissioner (Appeals) was rejected. The department's appeal against the same order was partly allowed, restoring the penalty under Section 78 to the amount imposed by the original authority. The assessee was found to have willfully evaded service tax by collecting it but not depositing it with the government, leading to the upheld penalty under Section 78. The Commissioner (Appeals) was deemed to have erred in reducing the penalty without valid reasons, resulting in the restoration of the original authority's penalty decision. Case-Laws Service Tax Fri, 25 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208254