https://www.taxtmi.com/caselaws?id=335792 The Tribunal upheld penalties under sections 70 and 77 but set aside the penalty under section 76 for the tax demand of Rs. 1,93,075. The appeal focused on penalties imposed under the Finance Act, 1994, relating to tax on 'commission agents service' under 'business auxiliary service' for specific periods. The judgment clarified the limited scope of the appeal, emphasizing legal provisions governing tax liabilities and penalties. en-us Tue, 08 Nov 2016 00:00:00 +0530 Fri, 09 Dec 2016 13:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335792 The Tribunal upheld penalties under sections 70 and 77 but set aside the penalty under section 76 for the tax demand of Rs. 1,93,075. The appeal focused on penalties imposed under the Finance Act, 1994, relating to tax on 'commission agents service' under 'business auxiliary service' for specific periods. The judgment clarified the limited scope of the appeal, emphasizing legal provisions governing tax liabilities and penalties. Case-Laws Service Tax Tue, 08 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335792