https://www.taxtmi.com/caselaws?id=343784 The Tribunal upheld the demand for service tax on advances received by the appellant, emphasizing compliance with Section 67(3) of the Finance Act, 1994. Additionally, the penalties imposed under Sections 76 and 78 were affirmed, except for a specified period where the penalty under Section 76 was set aside based on the proviso added to Section 78. en-us Thu, 04 May 2017 00:00:00 +0530 Tue, 02 Jan 2018 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343784 The Tribunal upheld the demand for service tax on advances received by the appellant, emphasizing compliance with Section 67(3) of the Finance Act, 1994. Additionally, the penalties imposed under Sections 76 and 78 were affirmed, except for a specified period where the penalty under Section 76 was set aside based on the proviso added to Section 78. Case-Laws Service Tax Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343784