https://www.taxtmi.com/caselaws?id=78518 The Tribunal held that the Commissioner's imposition of penalties under sections 76, 77, and 78 of the Finance Act, 1994 was unwarranted, as the appellants had paid the Service Tax and interest before the show-cause notice was issued based on advice from an association. The Tribunal emphasized that penalties should not be imposed in cases where Service Tax demand is confirmed and the extended period is invoked without evidence of evasion. The appeals were allowed, providing consequential relief to the appellants. en-us Fri, 16 Apr 2010 00:00:00 +0530 Fri, 04 Feb 2011 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78518 The Tribunal held that the Commissioner's imposition of penalties under sections 76, 77, and 78 of the Finance Act, 1994 was unwarranted, as the appellants had paid the Service Tax and interest before the show-cause notice was issued based on advice from an association. The Tribunal emphasized that penalties should not be imposed in cases where Service Tax demand is confirmed and the extended period is invoked without evidence of evasion. The appeals were allowed, providing consequential relief to the appellants. Case-Laws Service Tax Fri, 16 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78518