https://www.taxtmi.com/caselaws?id=337085 Penalty under Section 78 of the Finance Act, 1994 was sustained because the assessee ed the service tax liability, did not file a reply to the show cause notice, and failed to effectively contest the demand despite opportunities. Relief under Section 80 was refused on the facts. The Tribunal also reiterated the settled position that simultaneous penalties under Sections 76 and 78 cannot both survive, so the penalty under Section 76 was set aside while Section 78 penalty remained in place. en-us Thu, 03 Nov 2016 00:00:00 +0530 Mon, 28 Aug 2017 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337085 Penalty under Section 78 of the Finance Act, 1994 was sustained because the assessee ed the service tax liability, did not file a reply to the show cause notice, and failed to effectively contest the demand despite opportunities. Relief under Section 80 was refused on the facts. The Tribunal also reiterated the settled position that simultaneous penalties under Sections 76 and 78 cannot both survive, so the penalty under Section 76 was set aside while Section 78 penalty remained in place. Case-Laws Service Tax Thu, 03 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337085