https://www.taxtmi.com/caselaws?id=234283 The Tribunal upheld the imposition of penalties under Sections 76, 77, and 78 of the Finance Act on M/s Jai Singh & Neelam Singh Chauhan despite their prior payment of service tax and interest. The appellant's failure to obtain service tax registration and file returns resulted in deliberate evasion of service tax on commissions received. The Tribunal held that penalties could be imposed even if tax and interest were paid before the original authority's order, citing a precedent involving British Airways Plc. Compliance with tax regulations and penalty provisions was emphasized in the judgment. en-us Wed, 29 May 2013 00:00:00 +0530 Fri, 31 May 2013 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234283 The Tribunal upheld the imposition of penalties under Sections 76, 77, and 78 of the Finance Act on M/s Jai Singh & Neelam Singh Chauhan despite their prior payment of service tax and interest. The appellant's failure to obtain service tax registration and file returns resulted in deliberate evasion of service tax on commissions received. The Tribunal held that penalties could be imposed even if tax and interest were paid before the original authority's order, citing a precedent involving British Airways Plc. Compliance with tax regulations and penalty provisions was emphasized in the judgment. Case-Laws Service Tax Wed, 29 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234283