https://www.taxtmi.com/caselaws?id=450565 The appeal challenged the Order-in-Appeal affirming Service Tax demand and penalties under the Finance Act, 1994. The CESTAT remanded the case to the adjudicating authority to verify the appellant's actual Service Tax payments for FY 2005-06, 2006-07, and 2008-09. The penalty under Section 76 was set aside, while penalties under Sections 77(1) and 78 were upheld. The net Service Tax liability was determined to be Rs.2,53,207/-, but discrepancies in the appellant's claimed payments for FY 2008-09 necessitated further verification. The matter was disposed of by remand for reevaluation of the appellant's payments. en-us Mon, 04 Mar 2024 00:00:00 +0530 Fri, 08 Mar 2024 07:59:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450565 The appeal challenged the Order-in-Appeal affirming Service Tax demand and penalties under the Finance Act, 1994. The CESTAT remanded the case to the adjudicating authority to verify the appellant's actual Service Tax payments for FY 2005-06, 2006-07, and 2008-09. The penalty under Section 76 was set aside, while penalties under Sections 77(1) and 78 were upheld. The net Service Tax liability was determined to be Rs.2,53,207/-, but discrepancies in the appellant's claimed payments for FY 2008-09 necessitated further verification. The matter was disposed of by remand for reevaluation of the appellant's payments. Case-Laws Service Tax Mon, 04 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450565