https://www.taxtmi.com/caselaws?id=240600 Penalty for service tax non-payment was held unsustainable where the assessee had paid the tax and interest before issue of the show cause notice, and reasonable cause had already been accepted for dropping penalties under Sections 76 and 77. That accepted finding was treated as equally applicable to the proposed penalty under Section 78, and in the absence of material showing wilful suppression or intent to evade, the Section 78 penalty could not survive. The assessee therefore succeeded on penalty liability. en-us Thu, 22 Aug 2013 00:00:00 +0530 Sat, 07 Dec 2013 08:05:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240600 Penalty for service tax non-payment was held unsustainable where the assessee had paid the tax and interest before issue of the show cause notice, and reasonable cause had already been accepted for dropping penalties under Sections 76 and 77. That accepted finding was treated as equally applicable to the proposed penalty under Section 78, and in the absence of material showing wilful suppression or intent to evade, the Section 78 penalty could not survive. The assessee therefore succeeded on penalty liability. Case-Laws Service Tax Thu, 22 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240600