https://www.taxtmi.com/caselaws?id=269302 The Tribunal ruled in favor of the appellant, a partnership firm, in a case concerning the liability of service tax on the transport of ready mix concrete through temporary pipes. The appellant paid the tax and interest before the show cause notice was issued, demonstrating no malafide intent. The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, emphasizing that once the tax with interest is paid in full, no show cause notice should be issued. The decision was based on legal provisions and precedents supporting the appellant's timely tax payment and lack of dispute on liability. en-us Mon, 05 Oct 2015 00:00:00 +0530 Sat, 12 Dec 2015 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269302 The Tribunal ruled in favor of the appellant, a partnership firm, in a case concerning the liability of service tax on the transport of ready mix concrete through temporary pipes. The appellant paid the tax and interest before the show cause notice was issued, demonstrating no malafide intent. The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, emphasizing that once the tax with interest is paid in full, no show cause notice should be issued. The decision was based on legal provisions and precedents supporting the appellant's timely tax payment and lack of dispute on liability. Case-Laws Service Tax Mon, 05 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269302