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1. Penalty u/s 76 & 78 - waiver of penalty u/s 80 - C&F Service - inclusion of reimbursements of expenses - there were divergent views on the issue - penalty waived - AT

2. Simultaneous Penalty u/s 76 and 78 of FA - The entire tax along with interest and penalty at 25% of tax demand is paid immediately upon issue of SCN and before...

3. Simultaneous penalty u/s 76 and 78 - Respondent is situated in Punjab and therefore judgement pronounced by Punjab and Haryana High Court which is jurisdictional High...

4. Penalty u/s 76 or 78 - since this amendment has come into force w.e.f. 10th May, 2008, it cannot have retrospective operation in the absence of any specific stipulation...

5. Waiver of penalty is pleaded as the penalty under Section 78 ibid has been imposed and for an option to pay 25% (reduced) mandatory penalty under Section 78 ibid as the...

6. Penalty u/s 76, 77 and 78 of FA - No malafide can be attributed to the respondent, who is organized under Government of India - No penalty.

7. Levy of penalty u/s 76 and 78 of the Finance Act, 1994 - taxability of Sale of Space or Time for Advertisement - it is a case of bonafide mistake - no penalty - AT

8. Penalty - ignorance of law - misguidance by the Consultant - ignorance of law is enough to set-aside penalty under Section 76, 77 and 78 of the Finance Act, 1994 - AT

9. Penalty imposed u/s 76, 77 & 78 - renting of immovable property - case is squarely covered for non imposition of penalties under Section 80A - AT

10. Jurisdiction of Commissioner - Commissioner under his revisionary power has issued SCN, imposing penalty, by invoking extended period of limitation - Penalty u/s 76, 77...

11. Penalty u/s 76 and 78 - the assessee cannot be penalised for non receipt of the tax from Rajasthan Housing Board. He has also not received tax and paid the same with...

12. Waiver of penalty u/s 80 - levy of penalty u/s 76 and 77 and 78 - Assessee has stated that they were under the impression that the service rendered by them will not be...

13. Imposition of penalty - the appellate authority was within its jurisdiction not to levy penalty under section 76 of the Act having regard to the fact that penalty equal...

14. Penalty u/s 76 and 78 - Waiver of penalty u/s 80 - service tax on GTA under reverse charge method was adjusted with cenvat credit - later paid in case at the instance of...

15. Penalty - service tax with interest was deposited before issuance of SCN - the assessee has not committed any illegality in not depositing any penalty amount. Penalty...