https://www.taxtmi.com/caselaws?id=240768 The appeal challenged the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994. The Ld. Commissioner(Appeals) upheld the order-in-original but set aside the penalty under Section 78. The appellant's argument that they paid the entire Service Tax liability and interest before the show cause notice was accepted. Relying on precedents, including the High Court decision in a similar case, the penalty under Section 76 was set aside. The judgment emphasized that timely payment of Service Tax and interest before the show cause notice exempts the taxpayer from penalties under Section 76. en-us Fri, 26 Jul 2013 00:00:00 +0530 Thu, 01 May 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240768 The appeal challenged the imposition of penalties under Sections 76 and 78 of the Finance Act, 1994. The Ld. Commissioner(Appeals) upheld the order-in-original but set aside the penalty under Section 78. The appellant's argument that they paid the entire Service Tax liability and interest before the show cause notice was accepted. Relying on precedents, including the High Court decision in a similar case, the penalty under Section 76 was set aside. The judgment emphasized that timely payment of Service Tax and interest before the show cause notice exempts the taxpayer from penalties under Section 76. Case-Laws Service Tax Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240768