https://www.taxtmi.com/caselaws?id=15 Penalty under Section 77 of the Finance Act, 1994 was held unsustainable where service tax had been paid within time, the default was confined to late filing of returns, and no notice under Section 70(2) had been served. The Tribunal also followed its earlier decision in a connected matter arising from the same order-in-appeal, where penalty had been deleted on similar facts. The penalty was therefore set aside. en-us Thu, 14 Jan 1999 00:00:00 +0530 Tue, 01 Jul 2008 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15 Penalty under Section 77 of the Finance Act, 1994 was held unsustainable where service tax had been paid within time, the default was confined to late filing of returns, and no notice under Section 70(2) had been served. The Tribunal also followed its earlier decision in a connected matter arising from the same order-in-appeal, where penalty had been deleted on similar facts. The penalty was therefore set aside. Case-Laws Service Tax Thu, 14 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15