https://www.taxtmi.com/caselaws?id=34274 Penalty under section 76 of the Finance Act, 1994 was upheld as set aside while the separate penalty under section 78 remained sustained, because the service tax demand was undisputed and the appellate authority had exercised leniency within the scope of section 80 on the facts of the case. The Department's reliance on its cited authority did not justify interference, so the challenge to the deletion of section 76 penalty was rejected. en-us Tue, 28 Apr 2009 00:00:00 +0530 Wed, 07 Oct 2009 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34274 Penalty under section 76 of the Finance Act, 1994 was upheld as set aside while the separate penalty under section 78 remained sustained, because the service tax demand was undisputed and the appellate authority had exercised leniency within the scope of section 80 on the facts of the case. The Department's reliance on its cited authority did not justify interference, so the challenge to the deletion of section 76 penalty was rejected. Case-Laws Service Tax Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34274