https://www.taxtmi.com/caselaws?id=263751 The court upheld the penalty imposition under Section 78 of the Finance Act, 1994, for evasion of Service Tax, finding the penalty calculation correct and in compliance with the Act. The court dismissed the Appeal, concluding that no substantial question of law was raised regarding the penalty provisions and the compliance with directions for recalculation and recomputation of tax liability and penalty. The court clarified that the Tribunal's order did not impose an outer limit on the penalty, emphasizing compliance with the Act's provisions. en-us Mon, 05 Jan 2015 00:00:00 +0530 Wed, 09 Sep 2015 08:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263751 The court upheld the penalty imposition under Section 78 of the Finance Act, 1994, for evasion of Service Tax, finding the penalty calculation correct and in compliance with the Act. The court dismissed the Appeal, concluding that no substantial question of law was raised regarding the penalty provisions and the compliance with directions for recalculation and recomputation of tax liability and penalty. The court clarified that the Tribunal's order did not impose an outer limit on the penalty, emphasizing compliance with the Act's provisions. Case-Laws Service Tax Mon, 05 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263751