https://www.taxtmi.com/caselaws?id=378285 The Tribunal partly allowed the appeal filed by the appellant, upholding the demand for service tax, interest, and penalties under Sections 70 and 77 of the Act. However, the imposition of penalty under Section 78 was deemed unjustified as the appellant had paid the entire service tax amount before the adjudication order, similar to a precedent where penalties were set aside in a comparable case. The judgment highlighted the significance of disclosure and past audit history in assessing the rationale for penalties under Section 78 of the Act. en-us Mon, 01 Oct 2018 00:00:00 +0530 Fri, 12 Apr 2019 05:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378285 The Tribunal partly allowed the appeal filed by the appellant, upholding the demand for service tax, interest, and penalties under Sections 70 and 77 of the Act. However, the imposition of penalty under Section 78 was deemed unjustified as the appellant had paid the entire service tax amount before the adjudication order, similar to a precedent where penalties were set aside in a comparable case. The judgment highlighted the significance of disclosure and past audit history in assessing the rationale for penalties under Section 78 of the Act. Case-Laws Service Tax Mon, 01 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378285