https://www.taxtmi.com/caselaws?id=369109 The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal against the penalty imposition under Section 76 instead of Section 78 of the Finance Act, 1994. The respondent had paid the Service Tax liability and interest, including under the VCES Scheme, 2013. Despite delays in payment and filing of returns, the Tribunal found no grounds to overturn the Commissioner's ruling, emphasizing the significance of timely tax payment and compliance with filing obligations. en-us Tue, 18 Sep 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369109 The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal against the penalty imposition under Section 76 instead of Section 78 of the Finance Act, 1994. The respondent had paid the Service Tax liability and interest, including under the VCES Scheme, 2013. Despite delays in payment and filing of returns, the Tribunal found no grounds to overturn the Commissioner's ruling, emphasizing the significance of timely tax payment and compliance with filing obligations. Case-Laws Service Tax Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369109