https://www.taxtmi.com/caselaws?id=352826 The appellate tribunal upheld the rejection of the appellant's appeal by the Commissioner (A) regarding the imposition of penalty under Section 76 of the Finance Act, 1994. The tribunal emphasized that the appellant must first clear the full service tax liability before being eligible for benefits under Section 80 of the Finance Act. The tribunal found the penalty imposition justified due to the appellant's failure to pay the service tax liability over a significant period, ultimately dismissing the appeal and affirming the penalty under Section 76. en-us Fri, 03 Nov 2017 00:00:00 +0530 Fri, 22 Dec 2017 08:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352826 The appellate tribunal upheld the rejection of the appellant's appeal by the Commissioner (A) regarding the imposition of penalty under Section 76 of the Finance Act, 1994. The tribunal emphasized that the appellant must first clear the full service tax liability before being eligible for benefits under Section 80 of the Finance Act. The tribunal found the penalty imposition justified due to the appellant's failure to pay the service tax liability over a significant period, ultimately dismissing the appeal and affirming the penalty under Section 76. Case-Laws Service Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352826