https://www.taxtmi.com/caselaws?id=214331 The Tribunal allowed the appeal in a case concerning the waiver of pre-deposit of penalty, applicability of Section 73(3) of the Finance Act, 1994, and imposition of penalty under Section 76. It held that Section 73(3) applied as the appellant had paid the service tax liability and interest before any adjudication, thus no show cause notice was necessary. Emphasizing that penalty proceedings should not be initiated after payment, the Tribunal set aside the impugned order, highlighting the importance of authorities refraining from harassing taxpayers who promptly fulfill their obligations. en-us Mon, 05 Mar 2012 00:00:00 +0530 Tue, 14 May 2013 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214331 The Tribunal allowed the appeal in a case concerning the waiver of pre-deposit of penalty, applicability of Section 73(3) of the Finance Act, 1994, and imposition of penalty under Section 76. It held that Section 73(3) applied as the appellant had paid the service tax liability and interest before any adjudication, thus no show cause notice was necessary. Emphasizing that penalty proceedings should not be initiated after payment, the Tribunal set aside the impugned order, highlighting the importance of authorities refraining from harassing taxpayers who promptly fulfill their obligations. Case-Laws Service Tax Mon, 05 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214331