https://www.taxtmi.com/caselaws?id=235330 The Tribunal upheld the appeal filed by the revenue, setting aside the Commissioner (Appeal)'s decision and reinstating the penalty imposed under Section 76 of the Finance Act 1994 for delayed payment of service tax. The Tribunal ruled that payment of service tax along with interest before the issuance of the Show Cause Notice is necessary to meet the requirements of Section 73 and avoid penalties, emphasizing strict compliance with the law in such matters. en-us Mon, 15 Jul 2013 00:00:00 +0530 Mon, 20 Feb 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235330 The Tribunal upheld the appeal filed by the revenue, setting aside the Commissioner (Appeal)'s decision and reinstating the penalty imposed under Section 76 of the Finance Act 1994 for delayed payment of service tax. The Tribunal ruled that payment of service tax along with interest before the issuance of the Show Cause Notice is necessary to meet the requirements of Section 73 and avoid penalties, emphasizing strict compliance with the law in such matters. Case-Laws Service Tax Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235330