https://www.taxtmi.com/caselaws?id=171212 The appellant's appeal against the rejection of their appeal and confirmation of Service Tax amount was partially successful. Penalties under sections 76, 77, and 78 of the Finance Act, 1994 were imposed, with some penalties upheld due to willful suppression of facts and failure to disclose excess credit claims. Penalties for the delay in paying Service Tax on renting immovable property were not justified, but penalties for non-payment of tax on maintenance and repair services from 2005-2007 were upheld. The appellant was held liable for penal action due to willful suppression and the extended period. en-us Fri, 26 Dec 2014 00:00:00 +0530 Mon, 06 Jul 2015 11:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171212 The appellant's appeal against the rejection of their appeal and confirmation of Service Tax amount was partially successful. Penalties under sections 76, 77, and 78 of the Finance Act, 1994 were imposed, with some penalties upheld due to willful suppression of facts and failure to disclose excess credit claims. Penalties for the delay in paying Service Tax on renting immovable property were not justified, but penalties for non-payment of tax on maintenance and repair services from 2005-2007 were upheld. The appellant was held liable for penal action due to willful suppression and the extended period. Case-Laws Service Tax Fri, 26 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171212