https://www.taxtmi.com/caselaws?id=32797 The Tribunal vacated the penalty under Section 76, sustained the penalty under Section 77, and remanded the matter for further verification and decision by the original authority. The stay application was dismissed, emphasizing the need to verify certificates regarding CENVAT credit and non-registration as service providers. Penalties were not upheld for the period January to March 2006 due to lack of fraudulent intent, with the penalty under Section 78 deemed unsustainable. The Tribunal invoked Section 80 of the Act to vacate the penalty under Section 76 based on reasonable cause for non-payment of tax. en-us Tue, 27 Jan 2009 00:00:00 +0530 Sat, 18 Jul 2009 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32797 The Tribunal vacated the penalty under Section 76, sustained the penalty under Section 77, and remanded the matter for further verification and decision by the original authority. The stay application was dismissed, emphasizing the need to verify certificates regarding CENVAT credit and non-registration as service providers. Penalties were not upheld for the period January to March 2006 due to lack of fraudulent intent, with the penalty under Section 78 deemed unsustainable. The Tribunal invoked Section 80 of the Act to vacate the penalty under Section 76 based on reasonable cause for non-payment of tax. Case-Laws Service Tax Tue, 27 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32797