https://www.taxtmi.com/caselaws?id=778853 CESTAT AHMEDABAD-AT allowed the appeal in part, setting aside the penalty imposed under Section 76 of the Finance Act, 1994, while leaving other tax and interest liabilities intact. The Tribunal, relying on prior CESTAT and HC precedents, held that where penalty under Section 78 has been imposed for non-payment under the reverse charge mechanism, imposition of an additional penalty under Section 76 is not justified; accordingly the Section 76 penalty was waived but the assessment and penalties under Section 78 remain unaffected. en-us Fri, 19 Sep 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778853 CESTAT AHMEDABAD-AT allowed the appeal in part, setting aside the penalty imposed under Section 76 of the Finance Act, 1994, while leaving other tax and interest liabilities intact. The Tribunal, relying on prior CESTAT and HC precedents, held that where penalty under Section 78 has been imposed for non-payment under the reverse charge mechanism, imposition of an additional penalty under Section 76 is not justified; accordingly the Section 76 penalty was waived but the assessment and penalties under Section 78 remain unaffected. Case-Laws Service Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778853