https://www.taxtmi.com/caselaws?id=250526 The Tribunal set aside the penalty imposed under Section 76 in a Service Tax case as the demand itself had been nullified by the Commissioner (Appeals). Emphasizing the need to align penalty imposition with the status of the underlying demand, the Tribunal ruled in favor of the appellant, highlighting that when the demand is set aside, the penalty under Section 76 is not justified. en-us Fri, 29 Jun 2012 00:00:00 +0530 Sun, 17 Aug 2014 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250526 The Tribunal set aside the penalty imposed under Section 76 in a Service Tax case as the demand itself had been nullified by the Commissioner (Appeals). Emphasizing the need to align penalty imposition with the status of the underlying demand, the Tribunal ruled in favor of the appellant, highlighting that when the demand is set aside, the penalty under Section 76 is not justified. Case-Laws Service Tax Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250526