https://www.taxtmi.com/caselaws?id=252634 The Tribunal allowed the appeal, setting aside the impugned order regarding the imposition of penalties under Section 76 of the Finance Act, 1994. The Tribunal found that the appellant had paid the short payment of tax with interest before the show cause notice was issued, and thus, deemed the penalty as unwarranted. The Tribunal held that Section 73(3) of the Finance Act, 1994 was directly applicable in this case, leading to the decision in favor of the appellant. en-us Fri, 28 Feb 2014 00:00:00 +0530 Thu, 30 Oct 2014 10:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252634 The Tribunal allowed the appeal, setting aside the impugned order regarding the imposition of penalties under Section 76 of the Finance Act, 1994. The Tribunal found that the appellant had paid the short payment of tax with interest before the show cause notice was issued, and thus, deemed the penalty as unwarranted. The Tribunal held that Section 73(3) of the Finance Act, 1994 was directly applicable in this case, leading to the decision in favor of the appellant. Case-Laws Service Tax Fri, 28 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252634