https://www.taxtmi.com/caselaws?id=33876 The appellant, a study center/coaching institute, faced penalties under sections 78 and 76 of the Finance Act, 1994 for failure to pay service tax. The Commissioner imposed penalties, but the appellant argued that penalty under section 78 precludes penalties under section 76. The court agreed, citing precedent, and found the penalties excessive given the immediate payment of tax and interest upon notification. The appeal was allowed, providing relief to the appellant and leading to the disposal of the case in their favor. en-us Wed, 19 Nov 2008 00:00:00 +0530 Sat, 20 Jun 2009 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33876 The appellant, a study center/coaching institute, faced penalties under sections 78 and 76 of the Finance Act, 1994 for failure to pay service tax. The Commissioner imposed penalties, but the appellant argued that penalty under section 78 precludes penalties under section 76. The court agreed, citing precedent, and found the penalties excessive given the immediate payment of tax and interest upon notification. The appeal was allowed, providing relief to the appellant and leading to the disposal of the case in their favor. Case-Laws Service Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33876