https://www.taxtmi.com/caselaws?id=178145 The appeal was disposed of by the Appellate Tribunal CESTAT MUMBAI, with penalties under sections 70 and 77 of the Finance Act 1994 being upheld due to non-waivability and failure to obtain service tax registration, respectively. However, penalties under section 78 were deemed unnecessary for recovery as the appellant had already paid 25% of the penalty as required. Therefore, the remaining penalty under section 78 was set aside, resulting in the appeal being partially allowed in favor of the appellant. en-us Fri, 11 Sep 2015 00:00:00 +0530 Fri, 29 Jan 2016 10:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178145 The appeal was disposed of by the Appellate Tribunal CESTAT MUMBAI, with penalties under sections 70 and 77 of the Finance Act 1994 being upheld due to non-waivability and failure to obtain service tax registration, respectively. However, penalties under section 78 were deemed unnecessary for recovery as the appellant had already paid 25% of the penalty as required. Therefore, the remaining penalty under section 78 was set aside, resulting in the appeal being partially allowed in favor of the appellant. Case-Laws Service Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178145