https://www.taxtmi.com/caselaws?id=261755 The appellant successfully appealed against the penalty imposed under Section 78 of the Finance Act, 1994. The Tribunal found that as the appellant had paid the entire differential service tax and interest before detection by the Revenue, the penalty was deemed inapplicable. It was established that there was no intention to evade payment, and the case fell under Section 73(3) of the Finance Act, 1994, negating the need for a show cause notice. The appeal against the penalty imposition was allowed. en-us Thu, 18 Jun 2015 00:00:00 +0530 Tue, 17 May 2016 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261755 The appellant successfully appealed against the penalty imposed under Section 78 of the Finance Act, 1994. The Tribunal found that as the appellant had paid the entire differential service tax and interest before detection by the Revenue, the penalty was deemed inapplicable. It was established that there was no intention to evade payment, and the case fell under Section 73(3) of the Finance Act, 1994, negating the need for a show cause notice. The appeal against the penalty imposition was allowed. Case-Laws Service Tax Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261755