https://www.taxtmi.com/caselaws?id=433965 The tribunal partially allowed the revenue's appeal and imposed a penalty of Rs.10,000 on the respondent for not complying with certain provisions related to service tax collection and deposit. The tribunal clarified that penalties under Sections 76 and 78 of the Finance Act, 1994 were not applicable in this case as the service tax demand was confirmed under Section 73(A) instead of Section 73(1). This case highlights the importance of statutory compliance to avoid penalties under different sections of the Finance Act, 1994. en-us Tue, 07 Feb 2023 00:00:00 +0530 Wed, 15 Feb 2023 08:51:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433965 The tribunal partially allowed the revenue's appeal and imposed a penalty of Rs.10,000 on the respondent for not complying with certain provisions related to service tax collection and deposit. The tribunal clarified that penalties under Sections 76 and 78 of the Finance Act, 1994 were not applicable in this case as the service tax demand was confirmed under Section 73(A) instead of Section 73(1). This case highlights the importance of statutory compliance to avoid penalties under different sections of the Finance Act, 1994. Case-Laws Service Tax Tue, 07 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433965