https://www.taxtmi.com/caselaws?id=369744 The Tribunal upheld the penalties imposed on the appellant for non-payment of service tax under the Tour Operator Service category. Despite acknowledging the service tax and interest, the appellant contested penalties under Sections 78 and 77, citing confusion regarding the benefit of Notification No.01/2006-ST. The High Court directed a re-quantification of the demand, resulting in the current penalty. The Tribunal ultimately rejected the appeal, maintaining the penalty imposition due to the appellant's failure to deposit tax during the relevant period. en-us Thu, 13 Sep 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369744 The Tribunal upheld the penalties imposed on the appellant for non-payment of service tax under the Tour Operator Service category. Despite acknowledging the service tax and interest, the appellant contested penalties under Sections 78 and 77, citing confusion regarding the benefit of Notification No.01/2006-ST. The High Court directed a re-quantification of the demand, resulting in the current penalty. The Tribunal ultimately rejected the appeal, maintaining the penalty imposition due to the appellant's failure to deposit tax during the relevant period. Case-Laws Service Tax Thu, 13 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369744