https://www.taxtmi.com/caselaws?id=330399 The Tribunal set aside penalties under sections 76, 77, and 78 of the Finance Act, 1994, due to the appellant's genuine belief of not being liable for service tax, but upheld the penalty under Section 75A for default in filing returns and obtaining registration certificate. The appeal was disposed of accordingly, with the Tribunal providing detailed reasoning for its decision on each issue. en-us Fri, 03 Jun 2016 00:00:00 +0530 Sun, 24 Jul 2016 20:35:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330399 The Tribunal set aside penalties under sections 76, 77, and 78 of the Finance Act, 1994, due to the appellant's genuine belief of not being liable for service tax, but upheld the penalty under Section 75A for default in filing returns and obtaining registration certificate. The appeal was disposed of accordingly, with the Tribunal providing detailed reasoning for its decision on each issue. Case-Laws Service Tax Fri, 03 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330399