https://www.taxtmi.com/caselaws?id=263966 The tribunal upheld the penalty under section 77 but reduced it to 25% of the confirmed service tax amount, considering the appellant's prompt payment after receiving the show cause notice. The penalties imposed on the appellant for not paying service tax on commissions/service charges were partially dropped and reduced by the Commissioner. The appellant's argument regarding a dispute on payment under Reverse Charge Mechanism was deemed unsustainable due to clear tax liability post-amendment. The appeal was disposed of with the reduced penalty and upheld section 77 penalty. en-us Tue, 24 Mar 2015 00:00:00 +0530 Mon, 14 Sep 2015 07:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263966 The tribunal upheld the penalty under section 77 but reduced it to 25% of the confirmed service tax amount, considering the appellant's prompt payment after receiving the show cause notice. The penalties imposed on the appellant for not paying service tax on commissions/service charges were partially dropped and reduced by the Commissioner. The appellant's argument regarding a dispute on payment under Reverse Charge Mechanism was deemed unsustainable due to clear tax liability post-amendment. The appeal was disposed of with the reduced penalty and upheld section 77 penalty. Case-Laws Service Tax Tue, 24 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263966