https://www.taxtmi.com/caselaws?id=248520 The Tribunal upheld the decision of the lower authorities to impose penalties under Section 78 and not under Section 76 in a case involving non-filing of returns and non-payment of service tax liability. The appeal by the revenue was rejected based on the specific circumstances and legal precedents cited, including decisions of the Hon'ble High Court of Punjab and Haryana. The Tribunal found that invoking Section 78 and imposing a penalty justified not imposing a penalty under Section 76, as per relevant legal interpretations. en-us Fri, 21 Mar 2014 00:00:00 +0530 Sat, 14 Jun 2014 18:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248520 The Tribunal upheld the decision of the lower authorities to impose penalties under Section 78 and not under Section 76 in a case involving non-filing of returns and non-payment of service tax liability. The appeal by the revenue was rejected based on the specific circumstances and legal precedents cited, including decisions of the Hon'ble High Court of Punjab and Haryana. The Tribunal found that invoking Section 78 and imposing a penalty justified not imposing a penalty under Section 76, as per relevant legal interpretations. Case-Laws Service Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248520