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1. Levy of penalty - in case of confirmation of demand u/s 73(A) there is no application of Section 76 and 78 for imposition of penalty. Therefore, the adjudicating...

2. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

3. Penalty u/s 76, 77 & 78 - non-payment of service tax due to financial hardship - there was a reasonable cause and the case of the Appellant is covered by the provisions...

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

5. 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.

6. 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

7. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

8. Waiver of penalty u/s 78 was allowed but waiver of penalty u/s 76 was refused by the tribunal - once the assessee proves that there was reasonable cause for the failure....

9. Since the penalties imposed under Section 76 is upheld, penalties imposed under Section 78 cannot be justified, Hence the penalties imposed u/s 78 is set aside - In the...

10. Levy of penalty - There are no reason why the said benefit cannot be extended to the penalty imposed under Section 76, since both the Sections are to be read along with...

11. Penalty u/s 78 of the Finance Act, 1994, cannot be imposed simultaneously with penalty u/s 76 for the same offense. The decision in Nizam Sugar Factory case applies to...

12. Restoration of penalty imposed u/s 76, 77 and 78 of FA - On being pointed out, the assessee has immediately paid the service tax along with interest. Given this factual...

13. Even it would not be proper to penalize the appellant under Sections 76 and 78, when the first appellate authority waived the penalty under Section 77 itself - AT

14. Penalty u/s 76, 77, and 78 - service tax with interest deposited before issuance of show cause notice - import of services - Stay granted - AT

15. Penalties u/s 76, 77 and 78 of FA - Non-payment of Service Tax collected from clients due to the financial difficulties - The delay / non-payment of service tax cannot...