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    <title>Party Faces Penalties for Not Filing Tax Returns and Unpaid Service Tax Despite Collection: Sections 76 and 78 Impact.</title>
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    <description>Penalty u/s 76 and 78 - by not filling return for a period of over three years and not by paying tax despite collecting the same from the service recipients even though they had taken the registration have made themselves liable to penalty under Section 78 also. - AT</description>
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      <description>Penalty u/s 76 and 78 - by not filling return for a period of over three years and not by paying tax despite collecting the same from the service recipients even though they had taken the registration have made themselves liable to penalty under Section 78 also. - AT</description>
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