https://www.taxtmi.com/caselaws?id=251423 Section 73 of the Finance Act, 1994 was held to remain available where service tax was not levied, paid, short-levied or short-paid, and Section 71A did not oust that jurisdiction for the limited class of self-assessment cases. The show cause notice was therefore valid. Penalty under Section 78 was not sustained because the record did not establish fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax, and the dispute arose from interpretation of amendments and related provisions. Interest under Section 75 was sustained as a compensatory and mandatory levy for delayed payment, independent of penalty. The appeal succeeded only to the extent of deletion of penalty. en-us Thu, 04 Sep 2014 00:00:00 +0530 Sat, 13 Sep 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251423 Section 73 of the Finance Act, 1994 was held to remain available where service tax was not levied, paid, short-levied or short-paid, and Section 71A did not oust that jurisdiction for the limited class of self-assessment cases. The show cause notice was therefore valid. Penalty under Section 78 was not sustained because the record did not establish fraud, collusion, wilful misstatement, suppression of facts, or intent to evade tax, and the dispute arose from interpretation of amendments and related provisions. Interest under Section 75 was sustained as a compensatory and mandatory levy for delayed payment, independent of penalty. The appeal succeeded only to the extent of deletion of penalty. Case-Laws Service Tax Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251423