https://www.taxtmi.com/caselaws?id=258072 The appellant successfully appealed against the Commissioner's decision regarding service tax liability, interest, and penalty. The appellant had paid the tax liability and interest before the show-cause notice was issued, in compliance with Section 73(3) of the Act. As there was no evidence of fraudulent intent or evasion, the penalty imposed under Section 78 of the Finance Act, 1994, was waived under Section 80. The appeal was allowed, the impugned order was set aside, and the stay petition was disposed of in favor of the appellant, concluding the legal proceedings. en-us Fri, 20 Jun 2014 00:00:00 +0530 Thu, 15 Oct 2015 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258072 The appellant successfully appealed against the Commissioner's decision regarding service tax liability, interest, and penalty. The appellant had paid the tax liability and interest before the show-cause notice was issued, in compliance with Section 73(3) of the Act. As there was no evidence of fraudulent intent or evasion, the penalty imposed under Section 78 of the Finance Act, 1994, was waived under Section 80. The appeal was allowed, the impugned order was set aside, and the stay petition was disposed of in favor of the appellant, concluding the legal proceedings. Case-Laws Service Tax Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258072