https://www.taxtmi.com/caselaws?id=271131 The Tribunal reduced the penalty under Section 78 to 50% for the first show cause notice due to the circumstances and the Respondent's compliance. The penalty under Section 76 was set aside as it was not imposable after a certain date. The Tribunal upheld the Commissioner (Appeals)' decision to set aside the penalty under Section 76, modifying the impugned orders and allowing the Revenue's appeal on specified terms. en-us Fri, 22 Jan 2016 00:00:00 +0530 Thu, 28 Jan 2016 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271131 The Tribunal reduced the penalty under Section 78 to 50% for the first show cause notice due to the circumstances and the Respondent's compliance. The penalty under Section 76 was set aside as it was not imposable after a certain date. The Tribunal upheld the Commissioner (Appeals)' decision to set aside the penalty under Section 76, modifying the impugned orders and allowing the Revenue's appeal on specified terms. Case-Laws Service Tax Fri, 22 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271131