https://www.taxtmi.com/caselaws?id=235271 The appellate authority reversed the decision on the penalty under Section 76 but confirmed penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant, liable under Section 66A for receiving taxable services from overseas, paid the tax belatedly, leading to legal proceedings. Claiming immunity under Section 73(3) for unjustified penalties, the appellant's argument was supported by the court, quashing penalties under Sections 77 and 78. The appeal was allowed without costs, emphasizing adherence to statutory provisions in penalty imposition cases. en-us Thu, 20 Jun 2013 00:00:00 +0530 Wed, 10 Sep 2014 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235271 The appellate authority reversed the decision on the penalty under Section 76 but confirmed penalties under Sections 77 and 78 of the Finance Act, 1994. The appellant, liable under Section 66A for receiving taxable services from overseas, paid the tax belatedly, leading to legal proceedings. Claiming immunity under Section 73(3) for unjustified penalties, the appellant's argument was supported by the court, quashing penalties under Sections 77 and 78. The appeal was allowed without costs, emphasizing adherence to statutory provisions in penalty imposition cases. Case-Laws Service Tax Thu, 20 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235271