https://www.taxtmi.com/caselaws?id=345381 The Tribunal upheld the imposition of penalty under Section 76 of the Finance Act, 1994, due to the appellant's failure to pay service tax without demonstrating a genuine reasonable cause. However, it set aside the confirmation of demand for an earlier period not included in the initial show cause notice and overturned the denial of Cenvat credit on car hire and air travel charges. The appeal was allowed in part, with the penalty upheld and the demands for the earlier period and Cenvat credit being set aside. en-us Thu, 06 Jul 2017 00:00:00 +0530 Tue, 04 Sep 2018 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345381 The Tribunal upheld the imposition of penalty under Section 76 of the Finance Act, 1994, due to the appellant's failure to pay service tax without demonstrating a genuine reasonable cause. However, it set aside the confirmation of demand for an earlier period not included in the initial show cause notice and overturned the denial of Cenvat credit on car hire and air travel charges. The appeal was allowed in part, with the penalty upheld and the demands for the earlier period and Cenvat credit being set aside. Case-Laws Service Tax Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345381