https://www.taxtmi.com/caselaws?id=238818 The Tribunal found the appellant liable for retaining collected service tax and not filing returns, justifying the penalties under sections 77 and 78 of the Finance Act, 1994. However, recognizing the timely tax payment post-detection, the Tribunal directed the appellant to pay a reduced 25% penalty within 30 days to discharge the penalty under section 78. The penalty under section 77 was upheld, partially allowing the appeal. en-us Fri, 04 Oct 2013 00:00:00 +0530 Thu, 31 Oct 2013 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238818 The Tribunal found the appellant liable for retaining collected service tax and not filing returns, justifying the penalties under sections 77 and 78 of the Finance Act, 1994. However, recognizing the timely tax payment post-detection, the Tribunal directed the appellant to pay a reduced 25% penalty within 30 days to discharge the penalty under section 78. The penalty under section 77 was upheld, partially allowing the appeal. Case-Laws Service Tax Fri, 04 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238818