https://www.taxtmi.com/caselaws?id=371182 The Tribunal upheld the Commissioner (Appeals)' decision to confirm the penalty under Section 77, albeit reduced, against the appellant for evasion of Service Tax. The penalty under Section 76 was waived due to the appellant's entitlement to exemption. The appellant's argument against penalties for timely tax payment was rejected, with the Department justifying penalties for late filings and payment discrepancies. The Tribunal dismissed the appeal, affirming the penalties imposed by the Commissioner (Appeals) and allowing the cross objection. Judgment was rendered on 19.11.2018. en-us Mon, 19 Nov 2018 00:00:00 +0530 Fri, 30 Nov 2018 07:22:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371182 The Tribunal upheld the Commissioner (Appeals)' decision to confirm the penalty under Section 77, albeit reduced, against the appellant for evasion of Service Tax. The penalty under Section 76 was waived due to the appellant's entitlement to exemption. The appellant's argument against penalties for timely tax payment was rejected, with the Department justifying penalties for late filings and payment discrepancies. The Tribunal dismissed the appeal, affirming the penalties imposed by the Commissioner (Appeals) and allowing the cross objection. Judgment was rendered on 19.11.2018. Case-Laws Service Tax Mon, 19 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371182