https://www.taxtmi.com/caselaws?id=76733 The Tribunal allowed the appeal in part, upholding the appropriation of service tax, interest, and penalty under Section 77 but setting aside the penalty under Section 76. The Tribunal clarified that if service tax is self-ascertained and paid before the issuance of a show cause notice, proceedings should be considered concluded, emphasizing the need for timely rectification to avoid penalties under the Finance Act, 1994. en-us Thu, 01 Apr 2010 00:00:00 +0530 Thu, 03 Jul 2014 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76733 The Tribunal allowed the appeal in part, upholding the appropriation of service tax, interest, and penalty under Section 77 but setting aside the penalty under Section 76. The Tribunal clarified that if service tax is self-ascertained and paid before the issuance of a show cause notice, proceedings should be considered concluded, emphasizing the need for timely rectification to avoid penalties under the Finance Act, 1994. Case-Laws Service Tax Thu, 01 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76733