https://www.taxtmi.com/caselaws?id=791822 Collection of service tax from clients followed by non-deposit with the department and incomplete disclosure in returns supported invocation of the extended limitation period for suppression and intent to evade. Subsequent staged payment, even before and after the show cause notice, did not by itself amount to reasonable cause for waiver of penalty under Section 80. The settled rule applied was that penalties under Sections 76 and 78 cannot be sustained simultaneously; accordingly, the penalty under Section 76 was deleted while the penalty under Section 78 and the tax demand were sustained. en-us Fri, 06 Feb 2026 00:00:00 +0530 Tue, 19 May 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791822 Collection of service tax from clients followed by non-deposit with the department and incomplete disclosure in returns supported invocation of the extended limitation period for suppression and intent to evade. Subsequent staged payment, even before and after the show cause notice, did not by itself amount to reasonable cause for waiver of penalty under Section 80. The settled rule applied was that penalties under Sections 76 and 78 cannot be sustained simultaneously; accordingly, the penalty under Section 76 was deleted while the penalty under Section 78 and the tax demand were sustained. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791822