https://www.taxtmi.com/caselaws?id=232332 The Tribunal upheld the order of the Commissioner (A) and rejected the department's appeal, emphasizing that penalties under Sections 76 and 78 of the Finance Act, 1994 are not imposable for the period prior to the amendment of Section 78. The decision clarified the interpretation of penalties under the mentioned sections, considering the clarificatory nature of the amendment and previous judgments from different benches and high courts. Timing of the show-cause notice in relation to the amendment was deemed relevant for penalty imposition. en-us Fri, 15 Feb 2013 00:00:00 +0530 Fri, 26 Apr 2013 20:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=232332 The Tribunal upheld the order of the Commissioner (A) and rejected the department's appeal, emphasizing that penalties under Sections 76 and 78 of the Finance Act, 1994 are not imposable for the period prior to the amendment of Section 78. The decision clarified the interpretation of penalties under the mentioned sections, considering the clarificatory nature of the amendment and previous judgments from different benches and high courts. Timing of the show-cause notice in relation to the amendment was deemed relevant for penalty imposition. Case-Laws Service Tax Fri, 15 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=232332