https://www.taxtmi.com/caselaws?id=76314 The appellate tribunal set aside the penalty imposed under section 76 of the Finance Act, 1994, due to delayed service tax payment. The tribunal found that as per section 73(2A), once the service tax was paid with interest, no notice should have been served by the Deputy Commissioner. Since the appellant had paid the service tax with interest and there was no failure to file the return, the tribunal deemed the penalty unjustified. Consequently, the penalty under section 76 was revoked, and the appeal was allowed. en-us Thu, 31 Dec 2009 00:00:00 +0530 Fri, 15 Oct 2010 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76314 The appellate tribunal set aside the penalty imposed under section 76 of the Finance Act, 1994, due to delayed service tax payment. The tribunal found that as per section 73(2A), once the service tax was paid with interest, no notice should have been served by the Deputy Commissioner. Since the appellant had paid the service tax with interest and there was no failure to file the return, the tribunal deemed the penalty unjustified. Consequently, the penalty under section 76 was revoked, and the appeal was allowed. Case-Laws Service Tax Thu, 31 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76314