2011 (9) TMI 941 - HC - Service Tax

Summary

The Karnataka High Court upheld the penalty under Section 77 and modified the penalty under Section 78 in a revenue's appeal. The Tribunal's decision was based on a previous judgment in Majestic Mobikes Pvt. Ltd. case, which was upheld by the Court in C.E.A. No. 1/2009. The appeal was rejected, and the substantial question of law was answered based on the earlier judgment.