https://www.taxtmi.com/caselaws?id=267711 The court ruled in favor of the appellant, a public limited company, in a case challenging the imposition of a penalty under section 76 of the Finance Act, 1994 for delayed payment of service tax. Despite acknowledging intermittent delays in tax payment, the court held that since the appellant had discharged the service tax liability along with interest before the show cause notice was issued, the penalty imposition was unwarranted. Citing relevant tribunal decisions and precedents, the judge set aside the penalty order and allowed the appeal. en-us Wed, 10 Jun 2015 00:00:00 +0530 Tue, 10 Nov 2015 21:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267711 The court ruled in favor of the appellant, a public limited company, in a case challenging the imposition of a penalty under section 76 of the Finance Act, 1994 for delayed payment of service tax. Despite acknowledging intermittent delays in tax payment, the court held that since the appellant had discharged the service tax liability along with interest before the show cause notice was issued, the penalty imposition was unwarranted. Citing relevant tribunal decisions and precedents, the judge set aside the penalty order and allowed the appeal. Case-Laws Service Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267711