https://www.taxtmi.com/caselaws?id=209972 The appellate tribunal set aside the penalties imposed under Sections 76 and 77 of the Finance Act, 1994 for late payment of service tax. The tribunal emphasized the lower authorities' failure to consider the timely payments made by the appellant before the show cause notice, leading to an unjust penalty imposition. The matter was remanded to the original adjudicating authority for a fresh decision, emphasizing a comprehensive review of the issues and statutory provisions, granting the appellant an opportunity for a more thorough determination. en-us Wed, 20 Jul 2011 00:00:00 +0530 Sat, 06 Jul 2013 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209972 The appellate tribunal set aside the penalties imposed under Sections 76 and 77 of the Finance Act, 1994 for late payment of service tax. The tribunal emphasized the lower authorities' failure to consider the timely payments made by the appellant before the show cause notice, leading to an unjust penalty imposition. The matter was remanded to the original adjudicating authority for a fresh decision, emphasizing a comprehensive review of the issues and statutory provisions, granting the appellant an opportunity for a more thorough determination. Case-Laws Service Tax Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209972