https://www.taxtmi.com/caselaws?id=253308 The appeals were allowed by quashing the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The Judge emphasized that once the service tax liability and interest were paid before the issuance of show cause notices, no penalties could be sustained in law. The adjudicating authority was directed to refund the pre-deposited penalty amount to the appellants within one month. Compliance with the Finance Act, 1994 provisions and the impact of paying service tax liabilities on subsequent penalty imposition were underscored in the judgment. en-us Mon, 28 Jul 2014 00:00:00 +0530 Fri, 03 Jul 2015 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253308 The appeals were allowed by quashing the penalties imposed under Sections 76, 77, and 78 of the Finance Act, 1994. The Judge emphasized that once the service tax liability and interest were paid before the issuance of show cause notices, no penalties could be sustained in law. The adjudicating authority was directed to refund the pre-deposited penalty amount to the appellants within one month. Compliance with the Finance Act, 1994 provisions and the impact of paying service tax liabilities on subsequent penalty imposition were underscored in the judgment. Case-Laws Service Tax Mon, 28 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253308