https://www.taxtmi.com/caselaws?id=339807 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, confirming the demand for service tax and interest. The Commissioner (Appeals) erred in not extending the benefit of Section 80 for the subsequent period, despite granting it for the earlier period. The appellant's awareness and payment of service tax with interest were considered. The Tribunal held that the penalty under Section 76 was unjustified, allowing the appeal with consequential reliefs, if any. en-us Mon, 23 Jan 2017 00:00:00 +0530 Tue, 07 Mar 2017 10:35:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339807 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, confirming the demand for service tax and interest. The Commissioner (Appeals) erred in not extending the benefit of Section 80 for the subsequent period, despite granting it for the earlier period. The appellant's awareness and payment of service tax with interest were considered. The Tribunal held that the penalty under Section 76 was unjustified, allowing the appeal with consequential reliefs, if any. Case-Laws Service Tax Mon, 23 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339807