https://www.taxtmi.com/caselaws?id=171144 For the pre-2008 service tax period, the then-prevailing legal position permitted concurrent penalties under Sections 76 and 78 of the Finance Act, 1994 where tax was not paid and taxable value was suppressed. The dispute concerned non-payment of service tax, non-filing of returns and suppression of value in relation to air travel agents' commission income; the assessee's assertions about refunds and reduced collection were not supported by convincing evidence. The optional percentage-based method under the Service Tax Rules, 1994 applied uniformly once exercised, and the challenge to simultaneous penalty exposure failed on that footing. en-us Mon, 07 Apr 2014 00:00:00 +0530 Tue, 30 Jun 2015 13:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171144 For the pre-2008 service tax period, the then-prevailing legal position permitted concurrent penalties under Sections 76 and 78 of the Finance Act, 1994 where tax was not paid and taxable value was suppressed. The dispute concerned non-payment of service tax, non-filing of returns and suppression of value in relation to air travel agents' commission income; the assessee's assertions about refunds and reduced collection were not supported by convincing evidence. The optional percentage-based method under the Service Tax Rules, 1994 applied uniformly once exercised, and the challenge to simultaneous penalty exposure failed on that footing. Case-Laws Service Tax Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171144