https://www.taxtmi.com/caselaws?id=231277 The appeal against the order confirming service tax liability, education cess, interest, and penalties was dismissed by the Tribunal. The appellant failed to provide substantiating material for under-disclosure and relied on the second proviso to section 78 of the Act. The Tribunal, following the recent Bombay High Court decision in CCE, Mumbai vs. Castrol India Ltd., emphasized the statutory obligation to remit 100% of the penalty once certain conditions are met, rejecting the appellant's argument based on Delhi High Court and Tribunal decisions. The appeal was dismissed without costs. en-us Thu, 04 Apr 2013 00:00:00 +0530 Wed, 24 Apr 2013 12:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231277 The appeal against the order confirming service tax liability, education cess, interest, and penalties was dismissed by the Tribunal. The appellant failed to provide substantiating material for under-disclosure and relied on the second proviso to section 78 of the Act. The Tribunal, following the recent Bombay High Court decision in CCE, Mumbai vs. Castrol India Ltd., emphasized the statutory obligation to remit 100% of the penalty once certain conditions are met, rejecting the appellant's argument based on Delhi High Court and Tribunal decisions. The appeal was dismissed without costs. Case-Laws Service Tax Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231277