https://www.taxtmi.com/caselaws?id=255347 The Tribunal found no intention to evade duty and held that no suppression was established against the appellant regarding the payment of Service Tax on Consulting Engineer's Services received from outside India. Penalties imposed under Sections 77(1)(a), 77(2), and 78 of the Finance Act, 1994 were set aside as the show-cause notice was deemed invalid under Section 73(3) due to prompt tax payment. The Tribunal allowed the appeal against the Order-in-Original confirming the demand of tax, interest, and penalties, emphasizing compliance with the law's requirements on show-cause notices and timely tax payment. en-us Mon, 15 Sep 2014 00:00:00 +0530 Wed, 14 Jan 2015 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255347 The Tribunal found no intention to evade duty and held that no suppression was established against the appellant regarding the payment of Service Tax on Consulting Engineer's Services received from outside India. Penalties imposed under Sections 77(1)(a), 77(2), and 78 of the Finance Act, 1994 were set aside as the show-cause notice was deemed invalid under Section 73(3) due to prompt tax payment. The Tribunal allowed the appeal against the Order-in-Original confirming the demand of tax, interest, and penalties, emphasizing compliance with the law's requirements on show-cause notices and timely tax payment. Case-Laws Service Tax Mon, 15 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255347