https://www.taxtmi.com/caselaws?id=2909 The appellate Commissioner upheld the liability of the appellant to pay service tax and penalties under Sections 75, 76, 77 & 78 of the Act. Penalties were reduced to Rs. 81,429 under Section 76 for non-mens rea involvement and Rs. 20,000 under Section 78 for mens rea involvement. The penalty under Section 78, though lower than the minimum, was upheld as unchallenged by the Revenue. The appeal was dismissed based on the penalty under Section 76 not warranting interference, emphasizing the importance of tax compliance and disclosure of taxable services to avoid penalties. en-us Wed, 10 Oct 2007 00:00:00 +0530 Mon, 30 Jun 2008 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2909 The appellate Commissioner upheld the liability of the appellant to pay service tax and penalties under Sections 75, 76, 77 & 78 of the Act. Penalties were reduced to Rs. 81,429 under Section 76 for non-mens rea involvement and Rs. 20,000 under Section 78 for mens rea involvement. The penalty under Section 78, though lower than the minimum, was upheld as unchallenged by the Revenue. The appeal was dismissed based on the penalty under Section 76 not warranting interference, emphasizing the importance of tax compliance and disclosure of taxable services to avoid penalties. Case-Laws Service Tax Wed, 10 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2909