https://www.taxtmi.com/caselaws?id=243395 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994 on the appellant for non-payment of service tax, remanding the matter for fresh adjudication. It emphasized the need for clear calculation of penalties and adherence to legal provisions, noting that if service tax is paid with interest before any show-cause notice, penalty under Section 76 does not apply. The Tribunal highlighted the importance of factual analysis and proper consideration of relevant documents in the adjudication process. en-us Fri, 29 Nov 2013 00:00:00 +0530 Fri, 31 Jan 2014 20:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243395 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994 on the appellant for non-payment of service tax, remanding the matter for fresh adjudication. It emphasized the need for clear calculation of penalties and adherence to legal provisions, noting that if service tax is paid with interest before any show-cause notice, penalty under Section 76 does not apply. The Tribunal highlighted the importance of factual analysis and proper consideration of relevant documents in the adjudication process. Case-Laws Service Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243395