https://www.taxtmi.com/caselaws?id=349649 The Appellate Tribunal upheld the decision of the Commissioner(Appeals) not to impose penalties under Sections 76 & 77, confirming the imposition of penalty only under Section 78. The Tribunal relied on legal precedents to justify that if penalty was imposed under Section 78 for deliberate evasion, penalties under Sections 76 & 77 may not be warranted. The Revenue's appeal was dismissed, emphasizing the distinction between the provisions of Sections 76 and 78 in cases of tax evasion with intent. en-us Fri, 08 Sep 2017 00:00:00 +0530 Mon, 23 Oct 2017 08:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349649 The Appellate Tribunal upheld the decision of the Commissioner(Appeals) not to impose penalties under Sections 76 & 77, confirming the imposition of penalty only under Section 78. The Tribunal relied on legal precedents to justify that if penalty was imposed under Section 78 for deliberate evasion, penalties under Sections 76 & 77 may not be warranted. The Revenue's appeal was dismissed, emphasizing the distinction between the provisions of Sections 76 and 78 in cases of tax evasion with intent. Case-Laws Service Tax Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349649