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2014 (9) TMI 79 - AT - Service TaxRent a cab service - Penalty u/s 76 & 78 - Held that:- Earlier decision of the Tribunal in the case of Kuldeep Singh Gill (2010 (4) TMI 283 - PUNJAB & HARYANA HIGH COURT) is in favour of the assessee, therefore we find that it is not a case for imposition of any penalty under Sections 77 and 78 of the Finance Act. The penalties imposed under the impugned order are set aside, otherwise the demand with interest is upheld - Decided in favour of assessee.
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