https://www.taxtmi.com/caselaws?id=259901 The Tribunal allowed the appeal, setting aside the penalties imposed on the appellant for the recovery of service tax during April 2004 to August 2004 under Sections 76 & 78 of the Finance Act, 1994. The penalties were revoked as the appellant paid the entire tax liability with interest before the show-cause notice was issued, demonstrating no intent to evade tax. The Tribunal applied Section 73(3) and found the penalties were unwarranted due to the rectification of the shortfall before the notice was served. en-us Wed, 07 Jan 2015 00:00:00 +0530 Mon, 25 May 2015 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259901 The Tribunal allowed the appeal, setting aside the penalties imposed on the appellant for the recovery of service tax during April 2004 to August 2004 under Sections 76 & 78 of the Finance Act, 1994. The penalties were revoked as the appellant paid the entire tax liability with interest before the show-cause notice was issued, demonstrating no intent to evade tax. The Tribunal applied Section 73(3) and found the penalties were unwarranted due to the rectification of the shortfall before the notice was served. Case-Laws Service Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259901