https://www.taxtmi.com/caselaws?id=30104 The Tribunal found that the cable service providers had discharged their service tax liability before the show cause notice was issued. Despite the lower authorities not accepting their explanation, the Tribunal concluded that penalties under Section 76 and Section 77 were not warranted. The Tribunal noted that the lower authority could have used its powers under Section 80 of the Finance Act to modify or set aside the penalties. As a result, the penalties imposed were set aside, and the appeal was allowed. en-us Mon, 24 Mar 2008 00:00:00 +0530 Fri, 10 Oct 2008 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30104 The Tribunal found that the cable service providers had discharged their service tax liability before the show cause notice was issued. Despite the lower authorities not accepting their explanation, the Tribunal concluded that penalties under Section 76 and Section 77 were not warranted. The Tribunal noted that the lower authority could have used its powers under Section 80 of the Finance Act to modify or set aside the penalties. As a result, the penalties imposed were set aside, and the appeal was allowed. Case-Laws Service Tax Mon, 24 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30104