https://www.taxtmi.com/article/detailed?id=1595 The Finance Act creates a penal regime including prosecution for invoice omission, wrongful CENVAT use, false information and prolonged non payment, and general penalties under Section 77 for various failures. Administrative attempts to levy separate personal penalty on partners in addition to penalties on the partnership firm have been rejected in authority: a penalty on the firm cannot be concurrently imposed on individual partners for the same service tax default. en-us Mon, 13 Feb 2012 20:47:42 +0530 Mon, 13 Feb 2012 20:47:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1595 The Finance Act creates a penal regime including prosecution for invoice omission, wrongful CENVAT use, false information and prolonged non payment, and general penalties under Section 77 for various failures. Administrative attempts to levy separate personal penalty on partners in addition to penalties on the partnership firm have been rejected in authority: a penalty on the firm cannot be concurrently imposed on individual partners for the same service tax default. Articles Service Tax Mon, 13 Feb 2012 20:47:42 +0530 https://www.taxtmi.com/article/detailed?id=1595