https://www.taxtmi.com/caselaws?id=268615 The Tribunal ruled in favor of the appellant, waiving penalties under Section 77 and Section 78 of the Finance Act, 1994. The appellant had paid the service tax and interest before any show cause notice was issued, falling under the provisions of Section 73(3) of the Act. The Tribunal found that penalties should not be imposed when tax is paid before notice, citing relevant circulars and judgments. Consequently, the penalties were dropped, and the appeal was partly allowed in favor of the appellant. en-us Fri, 27 Feb 2015 00:00:00 +0530 Sat, 28 Nov 2015 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268615 The Tribunal ruled in favor of the appellant, waiving penalties under Section 77 and Section 78 of the Finance Act, 1994. The appellant had paid the service tax and interest before any show cause notice was issued, falling under the provisions of Section 73(3) of the Act. The Tribunal found that penalties should not be imposed when tax is paid before notice, citing relevant circulars and judgments. Consequently, the penalties were dropped, and the appeal was partly allowed in favor of the appellant. Case-Laws Service Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268615