https://www.taxtmi.com/caselaws?id=33863 The Appellate Tribunal CESTAT, New Delhi upheld the decision to set aside penalties under sections 76 and 77 of the Act due to limitation issues. The Tribunal rejected the revenue's appeal against the setting aside of the service tax demand and penalty under section 76, noting no fraud, collusion, or intent to evade payment by the assessee. en-us Fri, 26 Dec 2008 00:00:00 +0530 Fri, 24 Jul 2009 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33863 The Appellate Tribunal CESTAT, New Delhi upheld the decision to set aside penalties under sections 76 and 77 of the Act due to limitation issues. The Tribunal rejected the revenue's appeal against the setting aside of the service tax demand and penalty under section 76, noting no fraud, collusion, or intent to evade payment by the assessee. Case-Laws Service Tax Fri, 26 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33863