https://www.taxtmi.com/caselaws?id=212745 The Tribunal ruled in favor of the appellant in a case concerning the waiver of pre-deposit of penalty under Section 76 for delayed Service Tax payment. The Tribunal held that if the Service Tax liability and interest are paid as per Section 73(3) of the Finance Act, 1994, no Show Cause Notice, even for penalty, should be issued. Consequently, the Tribunal set aside the penalty imposition, allowing the appeal and overturning the impugned order. en-us Wed, 14 Mar 2012 00:00:00 +0530 Sat, 15 Sep 2012 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212745 The Tribunal ruled in favor of the appellant in a case concerning the waiver of pre-deposit of penalty under Section 76 for delayed Service Tax payment. The Tribunal held that if the Service Tax liability and interest are paid as per Section 73(3) of the Finance Act, 1994, no Show Cause Notice, even for penalty, should be issued. Consequently, the Tribunal set aside the penalty imposition, allowing the appeal and overturning the impugned order. Case-Laws Service Tax Wed, 14 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212745