https://www.taxtmi.com/caselaws?id=217552 The Tribunal allowed the appeal in favor of the appellant, ruling that the penalty imposed under Section 76 and Section 78 of the Finance Act, 1994 was not justified. The appellant, engaged in providing taxable service of transport of goods by road, had promptly paid the full amount of service tax with interest upon investigation, indicating no deliberate intention to evade payment. The Tribunal found that the provisions of Section 73(3) of the Finance Act, 1994 were applicable, leading to the allowance of the appeal and granting consequential relief to the appellant. en-us Mon, 08 Aug 2011 00:00:00 +0530 Wed, 17 Oct 2012 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217552 The Tribunal allowed the appeal in favor of the appellant, ruling that the penalty imposed under Section 76 and Section 78 of the Finance Act, 1994 was not justified. The appellant, engaged in providing taxable service of transport of goods by road, had promptly paid the full amount of service tax with interest upon investigation, indicating no deliberate intention to evade payment. The Tribunal found that the provisions of Section 73(3) of the Finance Act, 1994 were applicable, leading to the allowance of the appeal and granting consequential relief to the appellant. Case-Laws Service Tax Mon, 08 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217552