https://www.taxtmi.com/caselaws?id=250460 The Tribunal allowed the appeal in a case where the appellant, providing services, had not paid Service Tax for a specific period. The appellant contended that the tax, along with interest, was paid before receiving the Show Cause Notice, invoking Section 73(3) of the Finance Act, 1994. The Tribunal, after analyzing relevant provisions and circulars, concluded that the penalty under Section 76 could not be upheld. As a result, the penalty was set aside, granting relief to the appellant. en-us Fri, 28 Sep 2012 00:00:00 +0530 Wed, 13 Aug 2014 08:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250460 The Tribunal allowed the appeal in a case where the appellant, providing services, had not paid Service Tax for a specific period. The appellant contended that the tax, along with interest, was paid before receiving the Show Cause Notice, invoking Section 73(3) of the Finance Act, 1994. The Tribunal, after analyzing relevant provisions and circulars, concluded that the penalty under Section 76 could not be upheld. As a result, the penalty was set aside, granting relief to the appellant. Case-Laws Service Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250460