https://www.taxtmi.com/caselaws?id=256611 The Tribunal allowed the appeal by the advertising agency, setting aside the Commissioner (Appeals) order upholding the Service Tax demand for the period 2006-07 to 2008-09, along with interest and penalties. The discrepancy in turnover was due to accounting system differences, with the appellant promptly paying the identified amount with interest before the show-cause notice. Citing a Karnataka High Court judgment, the Tribunal held that penalties should not be imposed when payment is made before such notice. Considering legal requirements and precedents, the Tribunal ruled in favor of the appellant, finding no grounds for penalty imposition. en-us Tue, 30 Dec 2014 00:00:00 +0530 Tue, 17 Feb 2015 18:16:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256611 The Tribunal allowed the appeal by the advertising agency, setting aside the Commissioner (Appeals) order upholding the Service Tax demand for the period 2006-07 to 2008-09, along with interest and penalties. The discrepancy in turnover was due to accounting system differences, with the appellant promptly paying the identified amount with interest before the show-cause notice. Citing a Karnataka High Court judgment, the Tribunal held that penalties should not be imposed when payment is made before such notice. Considering legal requirements and precedents, the Tribunal ruled in favor of the appellant, finding no grounds for penalty imposition. Case-Laws Service Tax Tue, 30 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256611