https://www.taxtmi.com/caselaws?id=260306 The appellant, a cable manufacturer, failed to pay service tax despite registration. The original adjudicating authority refrained from penalties due to pre-notice payment, but the Commissioner (Appeals) imposed penalties under Sections 76 and 78 for deliberate tax evasion. The Member (J) agreed, citing the appellant's awareness of obligations and delayed payments as malafides. The judgment upheld the penalty under Section 78 but reduced it to 25% of the tax amount. The appeal was rejected, except for the modification in the penalty amount under Section 78. en-us Fri, 30 Jan 2015 00:00:00 +0530 Mon, 08 Jun 2015 08:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260306 The appellant, a cable manufacturer, failed to pay service tax despite registration. The original adjudicating authority refrained from penalties due to pre-notice payment, but the Commissioner (Appeals) imposed penalties under Sections 76 and 78 for deliberate tax evasion. The Member (J) agreed, citing the appellant's awareness of obligations and delayed payments as malafides. The judgment upheld the penalty under Section 78 but reduced it to 25% of the tax amount. The appeal was rejected, except for the modification in the penalty amount under Section 78. Case-Laws Service Tax Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260306