https://www.taxtmi.com/caselaws?id=4322 The Tribunal upheld the penalty imposition under Section 76 of the Finance Act, 1994, but remanded the case for redetermination of the penalty amount, emphasizing the need for the Commissioner to exercise discretion in choosing the penalty rate. en-us Mon, 11 Feb 2008 00:00:00 +0530 Tue, 22 Apr 2014 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4322 The Tribunal upheld the penalty imposition under Section 76 of the Finance Act, 1994, but remanded the case for redetermination of the penalty amount, emphasizing the need for the Commissioner to exercise discretion in choosing the penalty rate. Case-Laws Service Tax Mon, 11 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4322