https://www.taxtmi.com/caselaws?id=249415 The appeal was allowed, and the case was remanded to the adjudicating authority for further examination and determination of the penalty issue under Section 78 of the Finance Act, 1994. The appellant's argument that the entire Service Tax, along with interest, was paid before the show cause notice was considered, while the Revenue's contention of non-deposit of recovered Service Tax was also taken into account. The matter required adjudication to assess the period of retention of Service Tax by the appellant accurately. en-us Fri, 25 Apr 2014 00:00:00 +0530 Sat, 12 Jul 2014 21:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249415 The appeal was allowed, and the case was remanded to the adjudicating authority for further examination and determination of the penalty issue under Section 78 of the Finance Act, 1994. The appellant's argument that the entire Service Tax, along with interest, was paid before the show cause notice was considered, while the Revenue's contention of non-deposit of recovered Service Tax was also taken into account. The matter required adjudication to assess the period of retention of Service Tax by the appellant accurately. Case-Laws Service Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249415