https://www.taxtmi.com/caselaws?id=248372 The Tribunal held that the proviso in Section 78 of the Finance Act, 1994, had prospective operation only, penalties under Sections 76 and 78 could be imposed simultaneously for the period before 10.05.2008, and Revenue's appeals were not maintainable for cases involving service tax evasion up to five lakh rupees as per the CBEC Circular. Consequently, the Tribunal allowed one appeal and dismissed four others based on these findings. en-us Fri, 11 Apr 2014 00:00:00 +0530 Mon, 19 Oct 2015 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248372 The Tribunal held that the proviso in Section 78 of the Finance Act, 1994, had prospective operation only, penalties under Sections 76 and 78 could be imposed simultaneously for the period before 10.05.2008, and Revenue's appeals were not maintainable for cases involving service tax evasion up to five lakh rupees as per the CBEC Circular. Consequently, the Tribunal allowed one appeal and dismissed four others based on these findings. Case-Laws Service Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248372