https://www.taxtmi.com/caselaws?id=234311 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 76 of the Finance Act, 1994. The appellant had paid the service tax and interest before the issuance of the show cause notice, meeting the conditions of Section 73(3) and exempting them from penalties. The Tribunal emphasized compliance with statutory provisions and discouraged unnecessary harassment of taxpayers who promptly fulfill their obligations. en-us Mon, 28 Jan 2013 00:00:00 +0530 Thu, 06 Jun 2013 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234311 The Tribunal allowed the appeal, setting aside the penalty imposed under Section 76 of the Finance Act, 1994. The appellant had paid the service tax and interest before the issuance of the show cause notice, meeting the conditions of Section 73(3) and exempting them from penalties. The Tribunal emphasized compliance with statutory provisions and discouraged unnecessary harassment of taxpayers who promptly fulfill their obligations. Case-Laws Service Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234311