https://www.taxtmi.com/caselaws?id=430014 Service tax liability and interest were undisputed, but the Tribunal held that the penalty under Section 76 was not sustainable because settled precedent barred simultaneous penalty on the facts, so that penalty was set aside. It further found that the demand arose from a departmental search and that the assessee had not disclosed the activity, amounting to suppression and non-compliance, so the penalties under Sections 77 and 78 were upheld. The appeal succeeded only to the limited extent of deletion of the Section 76 penalty, while the remaining penalties were maintained. en-us Thu, 03 Nov 2022 00:00:00 +0530 Thu, 10 Nov 2022 09:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430014 Service tax liability and interest were undisputed, but the Tribunal held that the penalty under Section 76 was not sustainable because settled precedent barred simultaneous penalty on the facts, so that penalty was set aside. It further found that the demand arose from a departmental search and that the assessee had not disclosed the activity, amounting to suppression and non-compliance, so the penalties under Sections 77 and 78 were upheld. The appeal succeeded only to the limited extent of deletion of the Section 76 penalty, while the remaining penalties were maintained. Case-Laws Service Tax Thu, 03 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430014