https://www.taxtmi.com/caselaws?id=325345 The Tribunal upheld the demand of service tax, interest, and penalties under Sections 76, 77, and 78 of the Finance Act 1994 against M/s Rajapur Minerals for the supply of tangible goods service. However, the penalty under Section 77(1)(a) was set aside due to the appellant's existing registration for other services, despite the failure to amend the registration for the new service category. The Tribunal found that the penalty was not applicable in this case as the issue stemmed from non-amendment rather than non-registration, leading to the appeal being decided in favor of the appellant on this specific penalty. en-us Thu, 28 Jan 2016 00:00:00 +0530 Wed, 16 Mar 2016 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325345 The Tribunal upheld the demand of service tax, interest, and penalties under Sections 76, 77, and 78 of the Finance Act 1994 against M/s Rajapur Minerals for the supply of tangible goods service. However, the penalty under Section 77(1)(a) was set aside due to the appellant's existing registration for other services, despite the failure to amend the registration for the new service category. The Tribunal found that the penalty was not applicable in this case as the issue stemmed from non-amendment rather than non-registration, leading to the appeal being decided in favor of the appellant on this specific penalty. Case-Laws Service Tax Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325345