https://www.taxtmi.com/highlights?id=71248 Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - Penalties need not be imposed merely because a legal provision provides for it. It is the discretion of the authority to examine whether the law requires the provision to be enforced. - AT en-us Wed, 02 Aug 2023 10:11:12 +0530 Wed, 02 Aug 2023 10:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=71248 Levy of penalty u/s 77 and 78 of the Finance Act, 1994 - Penalties need not be imposed merely because a legal provision provides for it. It is the discretion of the authority to examine whether the law requires the provision to be enforced. - AT Highlights Service Tax Wed, 02 Aug 2023 10:11:12 +0530 https://www.taxtmi.com/highlights?id=71248