https://www.taxtmi.com/caselaws?id=234255 The tribunal upheld the imposition of a penalty under Section 76 of the Finance Act, 1994 on the appellant for failing to discharge service tax liability within the prescribed time period. The appellant's argument invoking Section 73(3) regarding payment before the show cause notice issuance was rejected. The tribunal found that the appellant paid the tax liability and interest only after the notice was issued, leading to the dismissal of the appeal. en-us Mon, 28 Jan 2013 00:00:00 +0530 Tue, 04 Jun 2013 11:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234255 The tribunal upheld the imposition of a penalty under Section 76 of the Finance Act, 1994 on the appellant for failing to discharge service tax liability within the prescribed time period. The appellant's argument invoking Section 73(3) regarding payment before the show cause notice issuance was rejected. The tribunal found that the appellant paid the tax liability and interest only after the notice was issued, leading to the dismissal of the appeal. Case-Laws Service Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234255