https://www.taxtmi.com/caselaws?id=258650 The Tribunal partially allowed the appeal challenging penalties imposed under Sections 77, 78, and 70 for non-payment and non-filing of service tax returns. While upholding the service tax and interest payments, the Tribunal deemed the penalty under Section 70 excessive considering the appellant's compliance and reduced it from 1,60,000 to 50,000. The decision emphasized the discretionary nature of penalty amounts and the specific circumstances of the case, ultimately granting relief in the penalty amount imposed under Section 70. en-us Fri, 09 Jan 2015 00:00:00 +0530 Thu, 16 Apr 2015 08:05:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258650 The Tribunal partially allowed the appeal challenging penalties imposed under Sections 77, 78, and 70 for non-payment and non-filing of service tax returns. While upholding the service tax and interest payments, the Tribunal deemed the penalty under Section 70 excessive considering the appellant's compliance and reduced it from 1,60,000 to 50,000. The decision emphasized the discretionary nature of penalty amounts and the specific circumstances of the case, ultimately granting relief in the penalty amount imposed under Section 70. Case-Laws Service Tax Fri, 09 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258650