https://www.taxtmi.com/caselaws?id=220191 The Tribunal upheld the penalty under Section 76 of the Finance Act, 1994, against the appellant for failing to pay service tax on time. The consideration received was treated as cum tax, reducing the tax liability. The Commissioner's order setting aside penalties under Sections 77 & 78 was not revisited, but the penalty under Section 76 was upheld as there was no intention to evade service tax. The appellant's appeal was disposed of, affirming the imposition of the penalty under Section 76 within prescribed limits. en-us Tue, 21 Aug 2012 00:00:00 +0530 Thu, 09 Jan 2014 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220191 The Tribunal upheld the penalty under Section 76 of the Finance Act, 1994, against the appellant for failing to pay service tax on time. The consideration received was treated as cum tax, reducing the tax liability. The Commissioner's order setting aside penalties under Sections 77 & 78 was not revisited, but the penalty under Section 76 was upheld as there was no intention to evade service tax. The appellant's appeal was disposed of, affirming the imposition of the penalty under Section 76 within prescribed limits. Case-Laws Service Tax Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220191