https://www.taxtmi.com/caselaws?id=219918 Where service charges and service tax were collected from recipients at higher amounts but lesser amounts were remitted to the Government, the admitted mismatch supported invocation of the penal provisions. On those facts, the ingredients for penalty were found to be satisfied, and no basis existed to waive the penalties. The penalties under sections 77 and 78 of the Finance Act, 1994 were therefore upheld, and the appeal was rejected. en-us Fri, 24 Aug 2012 00:00:00 +0530 Tue, 01 Jan 2013 11:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219918 Where service charges and service tax were collected from recipients at higher amounts but lesser amounts were remitted to the Government, the admitted mismatch supported invocation of the penal provisions. On those facts, the ingredients for penalty were found to be satisfied, and no basis existed to waive the penalties. The penalties under sections 77 and 78 of the Finance Act, 1994 were therefore upheld, and the appeal was rejected. Case-Laws Service Tax Fri, 24 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219918