https://www.taxtmi.com/caselaws?id=184823 The Appellate Tribunal CESTAT, Mumbai, disposed of three appeals involving liability to pay service tax by a photo lab and photo studio. The confusion over tax responsibility led to delayed deposition, rectified in 2003 with interest. Penalties under sections 76 and 78 of the Finance Act were imposed but waived for appellants who had paid duty, interest, and part of the penalty. The Tribunal set aside the remaining penalties under section 76, ruling in favor of the appellants. en-us Mon, 12 Mar 2007 00:00:00 +0530 Thu, 21 Jul 2016 16:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184823 The Appellate Tribunal CESTAT, Mumbai, disposed of three appeals involving liability to pay service tax by a photo lab and photo studio. The confusion over tax responsibility led to delayed deposition, rectified in 2003 with interest. Penalties under sections 76 and 78 of the Finance Act were imposed but waived for appellants who had paid duty, interest, and part of the penalty. The Tribunal set aside the remaining penalties under section 76, ruling in favor of the appellants. Case-Laws Service Tax Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184823