https://www.taxtmi.com/caselaws?id=240951 The tribunal set aside the penalty imposed under Sections 76 & 77 of the Finance Act, 1994, as the appellant had paid the service tax and interest before the show-cause notice was issued. The tribunal relied on legal provisions and a circular, concluding that no further penalties were warranted. The appellant's reliance on SSI exemption eligibility due to the value of services being below a certain threshold was considered, leading to the penalty being overturned. en-us Fri, 02 Nov 2012 00:00:00 +0530 Sat, 14 Dec 2013 09:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240951 The tribunal set aside the penalty imposed under Sections 76 & 77 of the Finance Act, 1994, as the appellant had paid the service tax and interest before the show-cause notice was issued. The tribunal relied on legal provisions and a circular, concluding that no further penalties were warranted. The appellant's reliance on SSI exemption eligibility due to the value of services being below a certain threshold was considered, leading to the penalty being overturned. Case-Laws Service Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240951