https://www.taxtmi.com/caselaws?id=266823 The appeal focused on the imposition of service tax levy on Business Auxiliary Service (BAS) provided and penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The High Court upheld the decision of the ld. Appellate Commissioner to drop the penalty under Section 76 while confirming penalties under Sections 77 and 78, citing discretion to eschew Section 76 penalty when Section 78 penalty is imposed. The Revenue's appeal was dismissed as it was found to have no merits based on established legal principles and precedents. en-us Thu, 17 Sep 2015 00:00:00 +0530 Sat, 24 Oct 2015 07:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266823 The appeal focused on the imposition of service tax levy on Business Auxiliary Service (BAS) provided and penalties under Sections 76, 77, and 78 of the Finance Act, 1994. The High Court upheld the decision of the ld. Appellate Commissioner to drop the penalty under Section 76 while confirming penalties under Sections 77 and 78, citing discretion to eschew Section 76 penalty when Section 78 penalty is imposed. The Revenue's appeal was dismissed as it was found to have no merits based on established legal principles and precedents. Case-Laws Service Tax Thu, 17 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266823