https://www.taxtmi.com/caselaws?id=385187 The Tribunal allowed the appeal, setting aside the equivalent penalty of Rs. 45,69,370 imposed under section 78 by the Commissioner (Appeals) in the order dated 16-02-2018. The Tribunal found no reason to impose a penalty under section 78 when the appellant had paid the penalty under section 76 and complied with the same. Additionally, the transitory provision under section 78(B)(1)(b) clarified the applicability of sections 76 and 78 based on the circumstances of the case. en-us Fri, 30 Aug 2019 00:00:00 +0530 Sat, 31 Aug 2019 08:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385187 The Tribunal allowed the appeal, setting aside the equivalent penalty of Rs. 45,69,370 imposed under section 78 by the Commissioner (Appeals) in the order dated 16-02-2018. The Tribunal found no reason to impose a penalty under section 78 when the appellant had paid the penalty under section 76 and complied with the same. Additionally, the transitory provision under section 78(B)(1)(b) clarified the applicability of sections 76 and 78 based on the circumstances of the case. Case-Laws Service Tax Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385187