https://www.taxtmi.com/caselaws?id=3438 The Supreme Court upheld the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994, on an appellant providing mandap keeper services. The appellant's evasion of service tax led to penalties, with the Tribunal finding no grounds to waive them. The Tribunal modified the penalties, reducing the penalty under Section 78 to match the evaded tax amount. No separate penalty under Section 76 was deemed necessary, resulting in the appeal being allowed. en-us Fri, 02 Nov 2007 00:00:00 +0530 Mon, 30 Jun 2008 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3438 The Supreme Court upheld the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994, on an appellant providing mandap keeper services. The appellant's evasion of service tax led to penalties, with the Tribunal finding no grounds to waive them. The Tribunal modified the penalties, reducing the penalty under Section 78 to match the evaded tax amount. No separate penalty under Section 76 was deemed necessary, resulting in the appeal being allowed. Case-Laws Service Tax Fri, 02 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3438