https://www.taxtmi.com/caselaws?id=183190 The Tribunal held that the appellant was liable to discharge the service tax along with interest, upholding the penalty under Section 77 of the Finance Act, 1994. However, penalties under Sections 76 and 78 were set aside due to the absence of intent to evade tax, attributing non-payment to a misinterpretation of the law. The appeal was disposed of with the appellant being held responsible for service tax and interest, with the penalty under Section 77 upheld, but penalties under Sections 76 and 78 being set aside. en-us Thu, 16 Apr 2015 00:00:00 +0530 Wed, 21 Sep 2016 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183190 The Tribunal held that the appellant was liable to discharge the service tax along with interest, upholding the penalty under Section 77 of the Finance Act, 1994. However, penalties under Sections 76 and 78 were set aside due to the absence of intent to evade tax, attributing non-payment to a misinterpretation of the law. The appeal was disposed of with the appellant being held responsible for service tax and interest, with the penalty under Section 77 upheld, but penalties under Sections 76 and 78 being set aside. Case-Laws Service Tax Thu, 16 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183190