https://www.taxtmi.com/caselaws?id=328365 The appeal was allowed to the extent that the penalty under Section 76 was set aside. The Tribunal upheld the impugned order, following the law laid down by the Delhi High Court and a subsequent Supreme Court decision, making the penalty under Section 76 inapplicable due to conflicting judicial pronouncements and the subsequent Supreme Court ruling. en-us Thu, 05 May 2016 00:00:00 +0530 Tue, 27 Mar 2018 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328365 The appeal was allowed to the extent that the penalty under Section 76 was set aside. The Tribunal upheld the impugned order, following the law laid down by the Delhi High Court and a subsequent Supreme Court decision, making the penalty under Section 76 inapplicable due to conflicting judicial pronouncements and the subsequent Supreme Court ruling. Case-Laws Service Tax Thu, 05 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328365