https://www.taxtmi.com/caselaws?id=182170 The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside penalties under sections 76 and 78, and remanded the case for re-computation of tax liability based on gross receipts considered as cum-tax. The Tribunal acknowledged the appellant's cooperation and proactive payment before any notice, directing the Original authority to re-compute the tax liability and ensure payment of appropriate interest for delayed service tax payment. en-us Fri, 30 Mar 2007 00:00:00 +0530 Mon, 29 Jan 2024 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182170 The Appellate Tribunal CESTAT Bangalore allowed the appeal, setting aside penalties under sections 76 and 78, and remanded the case for re-computation of tax liability based on gross receipts considered as cum-tax. The Tribunal acknowledged the appellant's cooperation and proactive payment before any notice, directing the Original authority to re-compute the tax liability and ensure payment of appropriate interest for delayed service tax payment. Case-Laws Service Tax Fri, 30 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182170