https://www.taxtmi.com/caselaws?id=387099 The Tribunal upheld the penalties imposed under sections 77 & 78 of the Finance Act, 1994, in a case where the appellant failed to appear during proceedings and did not discharge service tax except in one instance. Despite paying the service tax and interest before the notice, penalties were confirmed by the original and appellate authorities. The Tribunal ruled that mandatory penalties could not be reduced or waived, as there was no provision for waiver during the relevant period. The appeal was rejected based on records and submissions, emphasizing the appellant's non-appearance and the mandatory nature of the penalties. en-us Thu, 03 Oct 2019 00:00:00 +0530 Thu, 17 Oct 2019 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=387099 The Tribunal upheld the penalties imposed under sections 77 & 78 of the Finance Act, 1994, in a case where the appellant failed to appear during proceedings and did not discharge service tax except in one instance. Despite paying the service tax and interest before the notice, penalties were confirmed by the original and appellate authorities. The Tribunal ruled that mandatory penalties could not be reduced or waived, as there was no provision for waiver during the relevant period. The appeal was rejected based on records and submissions, emphasizing the appellant's non-appearance and the mandatory nature of the penalties. Case-Laws Service Tax Thu, 03 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=387099