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2017 (6) TMI 977 - AT - Service TaxPenalty u/s 77 and 78 - demand of tax with interest and penalty u/s 76 is already paid before issuance of SCN - Held that: - the authorities below have erred in imposing and maintaining penalty under Section 77 for non maintenance and non assessing the service tax liability because till 09.05.2008 the provisions of said Section 77, covered only imposition of penalty for such contraventions for which there was no provision for imposing penalty - penalty u/s 77 and 78 set aside - appeal allowed - decided in favor of appellant.
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