https://www.taxtmi.com/highlights?id=47213 Penalty u/s 78 of the FA, 1994 - appellant had correctly advised not to challenged the invocation of the extended period of limitation for recovery of service tax though the parameters/conditions for imposing equivalent penalty u/s 78 is same - appellant after having recovered the service tax from its customer had not paid over the amount to the State clearly point to mala fide conduct - penalty upheld en-us Sat, 15 Jun 2019 07:49:25 +0530 Sat, 15 Jun 2019 07:49:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47213 Penalty u/s 78 of the FA, 1994 - appellant had correctly advised not to challenged the invocation of the extended period of limitation for recovery of service tax though the parameters/conditions for imposing equivalent penalty u/s 78 is same - appellant after having recovered the service tax from its customer had not paid over the amount to the State clearly point to mala fide conduct - penalty upheld Highlights Service Tax Sat, 15 Jun 2019 07:49:25 +0530 https://www.taxtmi.com/highlights?id=47213