https://www.taxtmi.com/caselaws?id=235350 The Appellate Tribunal CESTAT New Delhi upheld the imposition of penalties under Sections 76, 77, and 78 of the Act in the case involving M/s Care & Cure Pvt. Ltd. The appellants' arguments regarding liability for penalty under Section 73(3) of the Finance Act, benefit of a 25% tax amount as penalty, and the impact of an amendment to Section 78 on penalty under Section 76 were dismissed. The Tribunal clarified that penalties under Sections 76 and 78 could be imposed simultaneously. The appeal was rejected, affirming the penalties imposed by the Commissioner. en-us Thu, 04 Jul 2013 00:00:00 +0530 Wed, 12 Feb 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235350 The Appellate Tribunal CESTAT New Delhi upheld the imposition of penalties under Sections 76, 77, and 78 of the Act in the case involving M/s Care & Cure Pvt. Ltd. The appellants' arguments regarding liability for penalty under Section 73(3) of the Finance Act, benefit of a 25% tax amount as penalty, and the impact of an amendment to Section 78 on penalty under Section 76 were dismissed. The Tribunal clarified that penalties under Sections 76 and 78 could be imposed simultaneously. The appeal was rejected, affirming the penalties imposed by the Commissioner. Case-Laws Service Tax Thu, 04 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235350