https://www.taxtmi.com/caselaws?id=208587 The Tribunal found that the penalties under Sections 77 and 78 were not sustainable as the appellant had already paid the service tax and interest before the show-cause notice, indicating no intent to evade tax. However, the penalty under Section 76 for delayed tax payment was considered valid but not at the maximum rate. The appellant was ordered to deposit Rs. 1,15,300/- within eight weeks for the delayed tax payment penalty. Compliance would result in a pre-deposit waiver and stay of recovery of the remaining dues pending the appeal's decision. en-us Fri, 30 Jul 2010 00:00:00 +0530 Sat, 21 Jan 2012 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208587 The Tribunal found that the penalties under Sections 77 and 78 were not sustainable as the appellant had already paid the service tax and interest before the show-cause notice, indicating no intent to evade tax. However, the penalty under Section 76 for delayed tax payment was considered valid but not at the maximum rate. The appellant was ordered to deposit Rs. 1,15,300/- within eight weeks for the delayed tax payment penalty. Compliance would result in a pre-deposit waiver and stay of recovery of the remaining dues pending the appeal's decision. Case-Laws Service Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208587