https://www.taxtmi.com/caselaws?id=434743 The appeal challenged penalties imposed under sections 76 and 77 of the Finance Act for 'rent-a-cab-operator' services. The appellant contested the fixed penalty under section 76, while the respondent disputed the service tax liability. The Commissioner confirmed the demand and penalties under sections 76, 77, and 78. The Tribunal set aside the penalty under section 76 for the first notice due to limitations, ordering re-quantification for subsequent notices. The appeal was partially allowed, remitting the matter for fresh penalty determination in line with the Tribunal's decision. en-us Tue, 28 Feb 2023 00:00:00 +0530 Fri, 03 Mar 2023 08:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434743 The appeal challenged penalties imposed under sections 76 and 77 of the Finance Act for 'rent-a-cab-operator' services. The appellant contested the fixed penalty under section 76, while the respondent disputed the service tax liability. The Commissioner confirmed the demand and penalties under sections 76, 77, and 78. The Tribunal set aside the penalty under section 76 for the first notice due to limitations, ordering re-quantification for subsequent notices. The appeal was partially allowed, remitting the matter for fresh penalty determination in line with the Tribunal's decision. Case-Laws Service Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434743