https://www.taxtmi.com/caselaws?id=76340 The Revenue successfully appealed against the order vacating the penalty imposed on the respondents, a cable operator service provider, under section 76 of the Finance Act, 1994. The appellate authority reinstated the penalty, emphasizing that it was not dependent on the timing of the show-cause notice but rather linked to the delay in paying service tax. The decision aligned with precedents highlighting the mandatory imposition of penalties even if tax payment occurred before the notice, as discretion in penalty imposition was not permissible according to established case law. en-us Fri, 27 Nov 2009 00:00:00 +0530 Thu, 08 May 2014 09:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76340 The Revenue successfully appealed against the order vacating the penalty imposed on the respondents, a cable operator service provider, under section 76 of the Finance Act, 1994. The appellate authority reinstated the penalty, emphasizing that it was not dependent on the timing of the show-cause notice but rather linked to the delay in paying service tax. The decision aligned with precedents highlighting the mandatory imposition of penalties even if tax payment occurred before the notice, as discretion in penalty imposition was not permissible according to established case law. Case-Laws Service Tax Fri, 27 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76340