https://www.taxtmi.com/caselaws?id=186617 The Appellate Tribunal found the appellant liable for service tax on photography services during 2004-05, excluding the sale of non-taxable items. Penalties under Sections 76 and 77 were imposed initially, but the Tribunal set aside the penalty under Section 76, upholding the penalty under Section 77 and Section 78 to the extent of re-worked service tax liability. It was clarified that penalties under Sections 76 and 78 cannot be imposed for the same offence, leading to adjustments in the service tax liability and penalties imposed on the appellant. en-us Tue, 08 Dec 2015 00:00:00 +0530 Sat, 24 Sep 2016 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186617 The Appellate Tribunal found the appellant liable for service tax on photography services during 2004-05, excluding the sale of non-taxable items. Penalties under Sections 76 and 77 were imposed initially, but the Tribunal set aside the penalty under Section 76, upholding the penalty under Section 77 and Section 78 to the extent of re-worked service tax liability. It was clarified that penalties under Sections 76 and 78 cannot be imposed for the same offence, leading to adjustments in the service tax liability and penalties imposed on the appellant. Case-Laws Service Tax Tue, 08 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186617