https://www.taxtmi.com/caselaws?id=215389 The Tribunal set aside penalties imposed under Sections 76 and 78, exceeding 25% of the penalty amount paid by the appellant, as the entire service tax liability and interest were paid before the show cause notice, in accordance with Circular No. 137/167/2006-CX-4. The judgment reaffirms that proceedings under sections 73(1A) and (3) of the Finance Act, 1994 conclude when the taxpayer voluntarily deposits the service tax, leading to the conclusion of all proceedings under the Act against the taxpayer. en-us Wed, 22 Feb 2012 00:00:00 +0530 Wed, 09 Jul 2014 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215389 The Tribunal set aside penalties imposed under Sections 76 and 78, exceeding 25% of the penalty amount paid by the appellant, as the entire service tax liability and interest were paid before the show cause notice, in accordance with Circular No. 137/167/2006-CX-4. The judgment reaffirms that proceedings under sections 73(1A) and (3) of the Finance Act, 1994 conclude when the taxpayer voluntarily deposits the service tax, leading to the conclusion of all proceedings under the Act against the taxpayer. Case-Laws Service Tax Wed, 22 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215389