https://www.taxtmi.com/caselaws?id=1923 The Tribunal allowed the Revenue's appeal, emphasizing the imposition of the penalty under Section 76 of the Finance Act, 1994, for paying Service Tax before the issuance of a show-cause notice. The Tribunal reinstated the penalty, considering the respondents' awareness of their tax payment obligations and the history of delayed payments. The decision aligned with previous Tribunal rulings and established that penalties apply even if duty is paid post non-compliance detection but before the show-cause notice. en-us Thu, 29 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1923 The Tribunal allowed the Revenue's appeal, emphasizing the imposition of the penalty under Section 76 of the Finance Act, 1994, for paying Service Tax before the issuance of a show-cause notice. The Tribunal reinstated the penalty, considering the respondents' awareness of their tax payment obligations and the history of delayed payments. The decision aligned with previous Tribunal rulings and established that penalties apply even if duty is paid post non-compliance detection but before the show-cause notice. Case-Laws Service Tax Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1923