https://www.taxtmi.com/caselaws?id=350157 The Tribunal upheld the imposition of penalties under Sections 77 and 78 of the Finance Act, 1994, due to the appellant's failure to deposit collected service tax with the Government, despite not contesting the factual findings. The penalty under Section 76 was set aside as Section 78 penalties had already been imposed before the relevant amendment. The appeal to overturn penalties under Sections 77 and 78 was rejected, affirming the lower authorities' decision and disposing of the appeal accordingly. en-us Mon, 25 Sep 2017 00:00:00 +0530 Wed, 01 Nov 2017 11:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350157 The Tribunal upheld the imposition of penalties under Sections 77 and 78 of the Finance Act, 1994, due to the appellant's failure to deposit collected service tax with the Government, despite not contesting the factual findings. The penalty under Section 76 was set aside as Section 78 penalties had already been imposed before the relevant amendment. The appeal to overturn penalties under Sections 77 and 78 was rejected, affirming the lower authorities' decision and disposing of the appeal accordingly. Case-Laws Service Tax Mon, 25 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350157