https://www.taxtmi.com/caselaws?id=980 The Tribunal upheld the penalty under Section 76, equivalent to the Service Tax amount, despite the appellant's plea for leniency due to a genuine belief of non-liability and prior payment of Service Tax, interest, and penalty under Section 78 before the show cause notice. The decision aligned with judicial discipline, following precedents that the penalty under Section 76 should not be less than Rs. 100 per day, leading to the dismissal of the appeals. en-us Mon, 20 Nov 2006 00:00:00 +0530 Tue, 01 Jul 2008 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=980 The Tribunal upheld the penalty under Section 76, equivalent to the Service Tax amount, despite the appellant's plea for leniency due to a genuine belief of non-liability and prior payment of Service Tax, interest, and penalty under Section 78 before the show cause notice. The decision aligned with judicial discipline, following precedents that the penalty under Section 76 should not be less than Rs. 100 per day, leading to the dismissal of the appeals. Case-Laws Service Tax Mon, 20 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=980