https://www.taxtmi.com/caselaws?id=295390 The Tribunal upheld the penalty under Section 77 of the Finance Act, 1994, but set aside the penalty under Section 78 due to the advance payment of taxes, which negated any intent to evade payment. The appellant's claim of excess payment of service tax was remanded for verification to determine the validity of the claim. The appeal was disposed of with directions to ensure compliance with tax laws and accurate assessment of tax liabilities. en-us Thu, 24 May 2018 00:00:00 +0530 Wed, 02 Jun 2021 08:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295390 The Tribunal upheld the penalty under Section 77 of the Finance Act, 1994, but set aside the penalty under Section 78 due to the advance payment of taxes, which negated any intent to evade payment. The appellant's claim of excess payment of service tax was remanded for verification to determine the validity of the claim. The appeal was disposed of with directions to ensure compliance with tax laws and accurate assessment of tax liabilities. Case-Laws Service Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295390