https://www.taxtmi.com/caselaws?id=255613 The Court upheld the imposition of penalties under Section 78 of the Finance Act, ruling that penalties are mandatory even if tax is paid before the show cause notice, citing precedents from the Central Excise Act. The Court also affirmed the lower authority's decision not to invoke Section 80 due to wilful suppression, leading to the dismissal of the appeal without costs. The issue of dual penalties under Sections 76 and 78 was remanded for further consideration by the Commissioner. en-us Fri, 12 Dec 2014 00:00:00 +0530 Tue, 20 Oct 2015 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255613 The Court upheld the imposition of penalties under Section 78 of the Finance Act, ruling that penalties are mandatory even if tax is paid before the show cause notice, citing precedents from the Central Excise Act. The Court also affirmed the lower authority's decision not to invoke Section 80 due to wilful suppression, leading to the dismissal of the appeal without costs. The issue of dual penalties under Sections 76 and 78 was remanded for further consideration by the Commissioner. Case-Laws Service Tax Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255613