https://www.taxtmi.com/caselaws?id=341975 The Tribunal held that the penalty under Section 78 was not applicable due to the contentious nature of service tax liability under the reverse charge mechanism during the relevant period. The penalty under Section 73(4A) was set aside as the appellant had paid the service tax and interest before the issuance of the show cause notice, making Section 73(3) applicable. The penalty under Section 77 was restored due to the appellant's failure to file proper returns and take registration for the services. Appeals by both parties were partly allowed, with consequential reliefs if any. en-us Wed, 08 Mar 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341975 The Tribunal held that the penalty under Section 78 was not applicable due to the contentious nature of service tax liability under the reverse charge mechanism during the relevant period. The penalty under Section 73(4A) was set aside as the appellant had paid the service tax and interest before the issuance of the show cause notice, making Section 73(3) applicable. The penalty under Section 77 was restored due to the appellant's failure to file proper returns and take registration for the services. Appeals by both parties were partly allowed, with consequential reliefs if any. Case-Laws Service Tax Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341975