https://www.taxtmi.com/caselaws?id=216528 The Tribunal allowed the appeal, setting aside penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. It held that the appellant's payment of service tax with interest after disputing liability should have been considered under Section 73(3). The Tribunal found the penalties unjustified as the appellant eventually paid the full amount and was eligible for credit, without evidence of suppression. The Central Excise Officers were faulted for not determining interest before issuing the show cause notice. The appellant was granted relief as penalties were deemed unwarranted. en-us Fri, 18 Nov 2011 00:00:00 +0530 Fri, 17 Aug 2012 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216528 The Tribunal allowed the appeal, setting aside penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. It held that the appellant's payment of service tax with interest after disputing liability should have been considered under Section 73(3). The Tribunal found the penalties unjustified as the appellant eventually paid the full amount and was eligible for credit, without evidence of suppression. The Central Excise Officers were faulted for not determining interest before issuing the show cause notice. The appellant was granted relief as penalties were deemed unwarranted. Case-Laws Service Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216528