https://www.taxtmi.com/caselaws?id=203516 The Tribunal dismissed the Revenue's appeal challenging an order by the Commissioner of Service Tax, New Delhi, regarding penalties under Sections 76 and 77 of the Finance Act, 1994. The respondent paid the service tax with interest before a show cause notice was issued. The judgment focused on the interpretation of Section 73(3) and upheld that compliance with this section concludes proceedings without additional penalties. The Tribunal emphasized adherence to statutory provisions and rejected the Revenue's attempt to impose penalties beyond what is mandated by law. en-us Tue, 22 Mar 2011 00:00:00 +0530 Thu, 13 Oct 2011 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203516 The Tribunal dismissed the Revenue's appeal challenging an order by the Commissioner of Service Tax, New Delhi, regarding penalties under Sections 76 and 77 of the Finance Act, 1994. The respondent paid the service tax with interest before a show cause notice was issued. The judgment focused on the interpretation of Section 73(3) and upheld that compliance with this section concludes proceedings without additional penalties. The Tribunal emphasized adherence to statutory provisions and rejected the Revenue's attempt to impose penalties beyond what is mandated by law. Case-Laws Service Tax Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203516