https://www.taxtmi.com/caselaws?id=77086 The Tribunal waived the requirement of pre-deposit of penalty for the appellant in a case involving non-payment of service tax, as it found no evidence of fraud or wilful suppression. The appellant's payment before notice was served fell under Sub-section (3) of Section 73, allowing for the conclusion of related proceedings under Sections 76, 77 & 78 as per the Board's Circular. The Tribunal emphasized adherence to the Circular and granted the appellant's plea for waiver, allowing the appeal to proceed without pre-deposit and approving the stay application. en-us Mon, 18 Jan 2010 00:00:00 +0530 Mon, 16 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77086 The Tribunal waived the requirement of pre-deposit of penalty for the appellant in a case involving non-payment of service tax, as it found no evidence of fraud or wilful suppression. The appellant's payment before notice was served fell under Sub-section (3) of Section 73, allowing for the conclusion of related proceedings under Sections 76, 77 & 78 as per the Board's Circular. The Tribunal emphasized adherence to the Circular and granted the appellant's plea for waiver, allowing the appeal to proceed without pre-deposit and approving the stay application. Case-Laws Service Tax Mon, 18 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77086