https://www.taxtmi.com/caselaws?id=219499 The appeals were initially dismissed due to non-compliance with a deposit order for Service Tax. However, after the appellant deposited the entire Service Tax amount and filed a Restoration of Appeal (ROA) application, the Tribunal recalled the dismissal order and restored the appeals. The Tribunal also confirmed the liability of a bank run by a cooperative society to pay Service Tax under Banking and Financial services. Additionally, penalties imposed under sections 76 and 77 of the Finance Act were upheld, while the penalty under section 78 was set aside based on previous decisions and the lack of simultaneous penalties under both sections. en-us Thu, 08 Nov 2012 00:00:00 +0530 Thu, 13 Dec 2012 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219499 The appeals were initially dismissed due to non-compliance with a deposit order for Service Tax. However, after the appellant deposited the entire Service Tax amount and filed a Restoration of Appeal (ROA) application, the Tribunal recalled the dismissal order and restored the appeals. The Tribunal also confirmed the liability of a bank run by a cooperative society to pay Service Tax under Banking and Financial services. Additionally, penalties imposed under sections 76 and 77 of the Finance Act were upheld, while the penalty under section 78 was set aside based on previous decisions and the lack of simultaneous penalties under both sections. Case-Laws Service Tax Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219499