https://www.taxtmi.com/caselaws?id=338791 The Tribunal set aside the equal amount of penalty under section 78 of the Finance Act, allowing the appellant to pay a reduced penalty of 25% of the service tax demand. The confirmation of service tax and interest was upheld. However, the penalty under section 70 was maintained, with the appellant directed to pay the balance of Rs. 6,000 for delayed returns. The appeal was partly allowed with specified modifications and consequential reliefs. en-us Mon, 02 Jan 2017 00:00:00 +0530 Tue, 05 Sep 2017 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338791 The Tribunal set aside the equal amount of penalty under section 78 of the Finance Act, allowing the appellant to pay a reduced penalty of 25% of the service tax demand. The confirmation of service tax and interest was upheld. However, the penalty under section 70 was maintained, with the appellant directed to pay the balance of Rs. 6,000 for delayed returns. The appeal was partly allowed with specified modifications and consequential reliefs. Case-Laws Service Tax Mon, 02 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338791