No penalty u/s 78 for service tax as service was non-taxable when invoiced; tax collected but not deposited. https://www.taxtmi.com/highlights?id=32388 Imposition of penalty u/s 78 - the amount of service tax collected wrongly but not deposited with the government - due to the service being not taxable at the relevant time when the invoices were raised, no penalty could be levied - AT en-us Thu, 08 Dec 2016 18:03:18 +0530 Thu, 08 Dec 2016 18:03:18 +0530 TaxTMI RSS Generator No penalty u/s 78 for service tax as service was non-taxable when invoiced; tax collected but not deposited. https://www.taxtmi.com/highlights?id=32388 Imposition of penalty u/s 78 - the amount of service tax collected wrongly but not deposited with the government - due to the service being not taxable at the relevant time when the invoices were raised, no penalty could be levied - AT Highlights Service Tax Thu, 08 Dec 2016 18:03:18 +0530 https://www.taxtmi.com/highlights?id=32388