https://www.taxtmi.com/caselaws?id=212310 The Appellate Tribunal CESTAT, Kolkata set aside the penalty imposed under Section 76 of the Finance Act, 1994, in a case where the appellant had already paid Service Tax, interest, and penalty under Section 78. The Tribunal considered penalties under Sections 76 and 78 as mutually exclusive from 2008 onwards, leading to the decision to allow the appeal and overturn the penalty under Section 76. en-us Thu, 19 May 2011 00:00:00 +0530 Fri, 06 Apr 2012 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212310 The Appellate Tribunal CESTAT, Kolkata set aside the penalty imposed under Section 76 of the Finance Act, 1994, in a case where the appellant had already paid Service Tax, interest, and penalty under Section 78. The Tribunal considered penalties under Sections 76 and 78 as mutually exclusive from 2008 onwards, leading to the decision to allow the appeal and overturn the penalty under Section 76. Case-Laws Service Tax Thu, 19 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212310