https://www.taxtmi.com/caselaws?id=349645 The tribunal upheld the service tax liability along with interest, upheld the penalty under Section 76, and set aside the penalty under Section 77 due to it not being proposed in the show cause notice. The appellant's plea of ignorance was deemed invalid, and the tribunal found that the appellant had knowingly collected service tax but failed to deposit it to the government account. The appeal was partly allowed, with the judgment pronounced on 21/08/2017 by the tribunal comprising Mr. Ramesh Nair, Member (Judicial), and Mr. Raju, Member (Technical). en-us Mon, 21 Aug 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349645 The tribunal upheld the service tax liability along with interest, upheld the penalty under Section 76, and set aside the penalty under Section 77 due to it not being proposed in the show cause notice. The appellant's plea of ignorance was deemed invalid, and the tribunal found that the appellant had knowingly collected service tax but failed to deposit it to the government account. The appeal was partly allowed, with the judgment pronounced on 21/08/2017 by the tribunal comprising Mr. Ramesh Nair, Member (Judicial), and Mr. Raju, Member (Technical). Case-Laws Service Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349645