https://www.taxtmi.com/caselaws?id=77277 The appeal was partly allowed, and the stay petition was disposed of. The penalty was reduced to Rs.91,370/- from the earlier determined amount of Rs.6,29,229/- as the appellants had paid a portion of the service tax before the show-cause notice was issued. The court found that leniency could not be granted for the amount paid after the notice, considering the collection of service tax from customers. The judgment clarified the application of penalties under Section 73 and Section 80 of the Finance Act, 1994 in cases of delayed service tax payments. en-us Thu, 15 Jul 2010 00:00:00 +0530 Thu, 03 Feb 2011 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77277 The appeal was partly allowed, and the stay petition was disposed of. The penalty was reduced to Rs.91,370/- from the earlier determined amount of Rs.6,29,229/- as the appellants had paid a portion of the service tax before the show-cause notice was issued. The court found that leniency could not be granted for the amount paid after the notice, considering the collection of service tax from customers. The judgment clarified the application of penalties under Section 73 and Section 80 of the Finance Act, 1994 in cases of delayed service tax payments. Case-Laws Service Tax Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77277