https://www.taxtmi.com/caselaws?id=330659 The appeal focused on penalties imposed under Sections 76 and 77 of the Finance Act, 1994, for alleged non-payment of service tax and failure to file returns. The Commissioner (Appeals) upheld the penalties due to lack of reasonable cause. The Tribunal affirmed the penalty under Section 77 for failure to submit returns but remanded the case to determine the penalty under Section 76 related to a specific payment. The judgment maintained the penalty under Section 77 and directed the adjudicating authority to decide the penalty amount for the payment made on 29.08.2007. en-us Mon, 27 Jun 2016 00:00:00 +0530 Tue, 02 Aug 2016 09:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330659 The appeal focused on penalties imposed under Sections 76 and 77 of the Finance Act, 1994, for alleged non-payment of service tax and failure to file returns. The Commissioner (Appeals) upheld the penalties due to lack of reasonable cause. The Tribunal affirmed the penalty under Section 77 for failure to submit returns but remanded the case to determine the penalty under Section 76 related to a specific payment. The judgment maintained the penalty under Section 77 and directed the adjudicating authority to decide the penalty amount for the payment made on 29.08.2007. Case-Laws Service Tax Mon, 27 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330659