https://www.taxtmi.com/caselaws?id=369110 The Tribunal upheld penalties imposed on the appellant under Section 77 and 78 of the Finance Act, 1994, for non-payment of service tax under the reverse charge mechanism. Despite depositing the service tax before the show-cause notice, the appellant's liability for penalties was confirmed due to their awareness of tax obligations. The Tribunal dismissed the appeal, citing the appellant's consistent receipt of taxable services and failure to comply with statutory provisions, in line with relevant Supreme Court judgments. en-us Tue, 25 Sep 2018 00:00:00 +0530 Mon, 22 Oct 2018 09:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369110 The Tribunal upheld penalties imposed on the appellant under Section 77 and 78 of the Finance Act, 1994, for non-payment of service tax under the reverse charge mechanism. Despite depositing the service tax before the show-cause notice, the appellant's liability for penalties was confirmed due to their awareness of tax obligations. The Tribunal dismissed the appeal, citing the appellant's consistent receipt of taxable services and failure to comply with statutory provisions, in line with relevant Supreme Court judgments. Case-Laws Service Tax Tue, 25 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369110