https://www.taxtmi.com/caselaws?id=76724 The Appellate Tribunal CESTAT, Chennai held that penalties under Section 76 and 78 of the Finance Act, 1994 cannot be imposed if service tax and interest are paid before the show-cause notice is issued. Following the precedent in Shanti Casting Works Vs. CCE, Coimbatore, 2009 (15) STR 219, the penalties were set aside, and the appeal was allowed. en-us Tue, 20 Apr 2010 00:00:00 +0530 Mon, 01 Nov 2010 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76724 The Appellate Tribunal CESTAT, Chennai held that penalties under Section 76 and 78 of the Finance Act, 1994 cannot be imposed if service tax and interest are paid before the show-cause notice is issued. Following the precedent in Shanti Casting Works Vs. CCE, Coimbatore, 2009 (15) STR 219, the penalties were set aside, and the appeal was allowed. Case-Laws Service Tax Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76724