https://www.taxtmi.com/caselaws?id=204636 The Tribunal granted the waiver of pre-deposit of penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The show cause notice inaccurately cited a non-existent provision, leading to the penalties being deemed unsustainable. As the assessee had already fulfilled their tax obligations by paying the tax liability, settling interest, and filing returns, the Tribunal allowed the application for waiver of pre-deposit. en-us Thu, 05 Aug 2010 00:00:00 +0530 Tue, 17 May 2011 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204636 The Tribunal granted the waiver of pre-deposit of penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The show cause notice inaccurately cited a non-existent provision, leading to the penalties being deemed unsustainable. As the assessee had already fulfilled their tax obligations by paying the tax liability, settling interest, and filing returns, the Tribunal allowed the application for waiver of pre-deposit. Case-Laws Service Tax Thu, 05 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204636