https://www.taxtmi.com/caselaws?id=211410 The Tribunal set aside the penalty imposed on the appellant for delayed payment of service tax, as the tax and interest were paid before the show cause notice without any fraudulent intent. The Tribunal relied on Section 73(3) of the Finance Act, 1994, and a precedent to conclude that the penalty was unjustified. Consequently, the appeal was allowed, providing relief to the appellant in this matter. en-us Fri, 26 Aug 2011 00:00:00 +0530 Tue, 13 Mar 2012 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211410 The Tribunal set aside the penalty imposed on the appellant for delayed payment of service tax, as the tax and interest were paid before the show cause notice without any fraudulent intent. The Tribunal relied on Section 73(3) of the Finance Act, 1994, and a precedent to conclude that the penalty was unjustified. Consequently, the appeal was allowed, providing relief to the appellant in this matter. Case-Laws Service Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211410