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    <title>Service Providers Penalized for Underpaying Service Tax Collected; No Justification Found to Waive Penalties u/ss 78 and 77.</title>
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    <description>Penalty - They have also collected the higher amount of service tax from the service recipients but paid to the Government lesser amounts. - no justification for waiving penalty u/s 78 and 77. - AT</description>
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      <description>Penalty - They have also collected the higher amount of service tax from the service recipients but paid to the Government lesser amounts. - no justification for waiving penalty u/s 78 and 77. - AT</description>
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