https://www.taxtmi.com/caselaws?id=271467 The court confirmed the penalty under Section 78 of the Finance Act, 1994, and deleted the simultaneous penalty under Section 76, recognizing the clarificatory nature of the amendment to Section 78. The appeal was disposed of with no order as to costs. en-us Thu, 07 Jan 2016 00:00:00 +0530 Mon, 16 Jan 2017 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271467 The court confirmed the penalty under Section 78 of the Finance Act, 1994, and deleted the simultaneous penalty under Section 76, recognizing the clarificatory nature of the amendment to Section 78. The appeal was disposed of with no order as to costs. Case-Laws Service Tax Thu, 07 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271467