https://www.taxtmi.com/caselaws?id=218423 The appellate tribunal upheld the demand for service tax, interest, and penalty under Section 78, while rejecting the appeal against the penalty under Section 76. The decision was based on the appellant's lack of cooperation, the non-mandatory nature of the penalty under Section 76, and the provisions of Section 80 allowing for non-imposition of penalty on reasonable cause being shown. en-us Wed, 04 Jan 2012 00:00:00 +0530 Tue, 12 Aug 2014 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218423 The appellate tribunal upheld the demand for service tax, interest, and penalty under Section 78, while rejecting the appeal against the penalty under Section 76. The decision was based on the appellant's lack of cooperation, the non-mandatory nature of the penalty under Section 76, and the provisions of Section 80 allowing for non-imposition of penalty on reasonable cause being shown. Case-Laws Service Tax Wed, 04 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218423