https://www.taxtmi.com/caselaws?id=250598 The appeal in this case was partly allowed, resulting in a reduction of the penalty imposed on the appellants. The penalty on the amount paid before the show-cause notice was waived under Section 73(3) of the Finance Act, 1994. However, the penalty on the amount paid after the notice was upheld, as Section 80 did not apply due to the appellants' registration status. The penalty was reduced to Rs. 34,212 for the post-notice payment. en-us Tue, 13 Dec 2011 00:00:00 +0530 Tue, 19 Aug 2014 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250598 The appeal in this case was partly allowed, resulting in a reduction of the penalty imposed on the appellants. The penalty on the amount paid before the show-cause notice was waived under Section 73(3) of the Finance Act, 1994. However, the penalty on the amount paid after the notice was upheld, as Section 80 did not apply due to the appellants' registration status. The penalty was reduced to Rs. 34,212 for the post-notice payment. Case-Laws Service Tax Tue, 13 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250598