https://www.taxtmi.com/caselaws?id=240075 The appellant contested a case involving short-payment of service tax, leading to a demand for tax, interest, and penalty. The appellant claimed exemption from penalty under Section 76 but eventually conceded the tax liability, leaving a small amount unpaid. The impugned order lacked clarity on the quantum of penalty, resulting in a waiver of pre-deposit and stay of recovery being granted. The judgment emphasized the importance of a clear determination of penalty amounts under Section 76 for transparency and proper application of the law. en-us Thu, 07 Mar 2013 00:00:00 +0530 Mon, 25 Nov 2013 00:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240075 The appellant contested a case involving short-payment of service tax, leading to a demand for tax, interest, and penalty. The appellant claimed exemption from penalty under Section 76 but eventually conceded the tax liability, leaving a small amount unpaid. The impugned order lacked clarity on the quantum of penalty, resulting in a waiver of pre-deposit and stay of recovery being granted. The judgment emphasized the importance of a clear determination of penalty amounts under Section 76 for transparency and proper application of the law. Case-Laws Service Tax Thu, 07 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240075