https://www.taxtmi.com/caselaws?id=78586 Where service tax and interest were paid before issuance of a show-cause notice, the adjudicating authority was required to consider the effect of section 73(3) of the Finance Act, 1994 and to record a finding on mala fide intention before sustaining penalties under sections 76 and 77. The impugned order failed to examine the assessee's plea of voluntary payment and did not deal with the cited authorities on absence of intent to evade. The penalty order was therefore not finally sustained and the matter was remanded for fresh decision in light of the applicable legal principles. en-us Thu, 01 Jul 2010 00:00:00 +0530 Tue, 30 Nov 2010 12:14:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78586 Where service tax and interest were paid before issuance of a show-cause notice, the adjudicating authority was required to consider the effect of section 73(3) of the Finance Act, 1994 and to record a finding on mala fide intention before sustaining penalties under sections 76 and 77. The impugned order failed to examine the assessee's plea of voluntary payment and did not deal with the cited authorities on absence of intent to evade. The penalty order was therefore not finally sustained and the matter was remanded for fresh decision in light of the applicable legal principles. Case-Laws Service Tax Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78586