https://www.taxtmi.com/caselaws?id=195522 The appeal was filed by the Revenue against an order confirming a Service Tax demand of Rs. 14,71,899 and upholding penalties under Sections 76 and 77, while setting aside the penalty under Section 78 of the Finance Act, 1994. The Tribunal upheld the lower authority's decision, stating that in the absence of deliberate tax evasion, the justification for not imposing a penalty under Section 78 was valid and not arbitrary. Consequently, the impugned order was upheld, and the appeal was rejected, with the respondent's cross-objection also disposed of. en-us Tue, 29 Nov 2016 00:00:00 +0530 Mon, 06 Nov 2017 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195522 The appeal was filed by the Revenue against an order confirming a Service Tax demand of Rs. 14,71,899 and upholding penalties under Sections 76 and 77, while setting aside the penalty under Section 78 of the Finance Act, 1994. The Tribunal upheld the lower authority's decision, stating that in the absence of deliberate tax evasion, the justification for not imposing a penalty under Section 78 was valid and not arbitrary. Consequently, the impugned order was upheld, and the appeal was rejected, with the respondent's cross-objection also disposed of. Case-Laws Service Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195522