https://www.taxtmi.com/caselaws?id=78745 The appeal was rejected regarding the penalty under Section 76 for delay in service tax payment. The appellant's argument invoking Section 73(3) of the Finance Act, 1994 was dismissed as the payment was made after the show cause notice. The presiding member emphasized that timely payment before notice issuance is crucial to avoid penalties. The case was remanded for reassessment of penalty calculation, providing the appellant a fair chance to present their case effectively. en-us Fri, 24 Sep 2010 00:00:00 +0530 Mon, 05 May 2014 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78745 The appeal was rejected regarding the penalty under Section 76 for delay in service tax payment. The appellant's argument invoking Section 73(3) of the Finance Act, 1994 was dismissed as the payment was made after the show cause notice. The presiding member emphasized that timely payment before notice issuance is crucial to avoid penalties. The case was remanded for reassessment of penalty calculation, providing the appellant a fair chance to present their case effectively. Case-Laws Service Tax Fri, 24 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78745