https://www.taxtmi.com/caselaws?id=30860 The Tribunal upheld penalties under Sections 76 and 77 of the Finance Act, 1994 but modified the order by reducing the penalty under Section 76 for the Appellants, small-scale cable operators. The Tribunal found no intent to evade tax and set aside the penalty under Section 78, emphasizing the importance of considering the taxpayer's circumstances in penalty imposition. en-us Wed, 06 Aug 2008 00:00:00 +0530 Fri, 22 May 2009 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30860 The Tribunal upheld penalties under Sections 76 and 77 of the Finance Act, 1994 but modified the order by reducing the penalty under Section 76 for the Appellants, small-scale cable operators. The Tribunal found no intent to evade tax and set aside the penalty under Section 78, emphasizing the importance of considering the taxpayer's circumstances in penalty imposition. Case-Laws Service Tax Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30860