https://www.taxtmi.com/caselaws?id=213495 The Tribunal set aside penalties imposed on the appellant for non-payment of Service Tax on commissions received as a distributor. The appellant's liability was discharged with interest and late fees, invoking Section 73(3) of the Finance Act, 1994. The penalties under Sections 76, 77, and 78 were deemed unsustainable, and the appellant was granted relief on the cum-duty price basis. The Tribunal rejected the Revenue's appeal and allowed the appellant's appeal, emphasizing the inapplicability of penalties in this case. en-us Fri, 20 Apr 2012 00:00:00 +0530 Tue, 22 May 2012 20:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213495 The Tribunal set aside penalties imposed on the appellant for non-payment of Service Tax on commissions received as a distributor. The appellant's liability was discharged with interest and late fees, invoking Section 73(3) of the Finance Act, 1994. The penalties under Sections 76, 77, and 78 were deemed unsustainable, and the appellant was granted relief on the cum-duty price basis. The Tribunal rejected the Revenue's appeal and allowed the appellant's appeal, emphasizing the inapplicability of penalties in this case. Case-Laws Service Tax Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213495