https://www.taxtmi.com/caselaws?id=2784 The Appellate Tribunal upheld the reinstatement of penalties under Sections 76, 77, and 78 of the Finance Act, 1994, against the appellant for delayed deposit of Service tax. The penalties were justified due to non-compliance, suppression of facts, and delayed tax payment. The Tribunal found no grounds to overturn the penalties, emphasizing the legal provisions supporting their imposition. The decision emphasized that depositing the duty before the show cause notice does not automatically waive penalties, contrary to the earlier interpretation in a different case. en-us Wed, 24 Oct 2007 00:00:00 +0530 Mon, 30 Nov 2015 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2784 The Appellate Tribunal upheld the reinstatement of penalties under Sections 76, 77, and 78 of the Finance Act, 1994, against the appellant for delayed deposit of Service tax. The penalties were justified due to non-compliance, suppression of facts, and delayed tax payment. The Tribunal found no grounds to overturn the penalties, emphasizing the legal provisions supporting their imposition. The decision emphasized that depositing the duty before the show cause notice does not automatically waive penalties, contrary to the earlier interpretation in a different case. Case-Laws Service Tax Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2784