https://www.taxtmi.com/caselaws?id=264166 The High Court upheld the Tribunal's decision, dismissing the appeal as the requirements of Section 78 of the Finance Act were not met, and no substantial question of law warranted consideration. The Tribunal found that the entire Service Tax had been paid, and there were insufficient grounds for imposing a penalty. The appellant's delay in payment was addressed before the show-cause notice, leading to the dropping of penalty proceedings by the appellant. The Court concurred with the Tribunal's findings, resulting in the appeal being dismissed. en-us Thu, 06 Aug 2015 00:00:00 +0530 Fri, 18 Sep 2015 06:49:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264166 The High Court upheld the Tribunal's decision, dismissing the appeal as the requirements of Section 78 of the Finance Act were not met, and no substantial question of law warranted consideration. The Tribunal found that the entire Service Tax had been paid, and there were insufficient grounds for imposing a penalty. The appellant's delay in payment was addressed before the show-cause notice, leading to the dropping of penalty proceedings by the appellant. The Court concurred with the Tribunal's findings, resulting in the appeal being dismissed. Case-Laws Service Tax Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264166