https://www.taxtmi.com/caselaws?id=265085 The Tribunal set aside the Order-in-Revision imposing penalties under Sections 75A, 76, and 78 of the Finance Act, 1994, related to a service tax demand. The appellant had paid the entire service tax liability and interest before the Show Cause Notice was issued, making the extended period inapplicable. As there was no wilful misstatement or suppression of facts, and the service tax was paid before the notice, the appellant was entitled to the benefit of Section 73(3) of the Finance Act. Consequently, the Tribunal found the order unsustainable and allowed the appeal. en-us Thu, 18 Jun 2015 00:00:00 +0530 Tue, 06 Oct 2015 06:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265085 The Tribunal set aside the Order-in-Revision imposing penalties under Sections 75A, 76, and 78 of the Finance Act, 1994, related to a service tax demand. The appellant had paid the entire service tax liability and interest before the Show Cause Notice was issued, making the extended period inapplicable. As there was no wilful misstatement or suppression of facts, and the service tax was paid before the notice, the appellant was entitled to the benefit of Section 73(3) of the Finance Act. Consequently, the Tribunal found the order unsustainable and allowed the appeal. Case-Laws Service Tax Thu, 18 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265085