https://www.taxtmi.com/caselaws?id=338686 The Tribunal upheld the penalty under Section 76 of the Finance Act, 1994, as the appellant collected but failed to pay service tax on time. However, the penalty under Section 78 was set aside due to the managing director's death causing delays, partially allowing the appeal. en-us Tue, 29 Nov 2016 00:00:00 +0530 Thu, 09 Feb 2017 10:02:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338686 The Tribunal upheld the penalty under Section 76 of the Finance Act, 1994, as the appellant collected but failed to pay service tax on time. However, the penalty under Section 78 was set aside due to the managing director's death causing delays, partially allowing the appeal. Case-Laws Service Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338686