https://www.taxtmi.com/caselaws?id=34296 The Tribunal upheld the Commissioner (Appeals) decision to set aside the penalty under section 76 of the Finance Act, 1994, for alleged failure to discharge service tax liability related to 'Rent-a-Cab' services. It determined that penalties under sections 76 and 78 can be imposed independently but found the imposition of both penalties simultaneously unwarranted in this case. The Tribunal concluded that the respondents had fulfilled their tax liability and upheld the Commissioner (Appeals) order, rejecting the revenue's appeal challenging the penalties. en-us Thu, 20 Nov 2008 00:00:00 +0530 Sat, 06 Apr 2013 16:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34296 The Tribunal upheld the Commissioner (Appeals) decision to set aside the penalty under section 76 of the Finance Act, 1994, for alleged failure to discharge service tax liability related to 'Rent-a-Cab' services. It determined that penalties under sections 76 and 78 can be imposed independently but found the imposition of both penalties simultaneously unwarranted in this case. The Tribunal concluded that the respondents had fulfilled their tax liability and upheld the Commissioner (Appeals) order, rejecting the revenue's appeal challenging the penalties. Case-Laws Service Tax Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34296