https://www.taxtmi.com/caselaws?id=325669 The amended penalty regime under the Finance Act, 2015 applied where a show cause notice under Section 73(1) had been served but no order under Section 73(2) was passed before the amendment took effect. In that transitional setting, the beneficial proviso to Section 76(1) barred penalty when service tax and interest were paid within thirty days of notice, and the proceedings were treated as concluded. As the tax and interest had already been discharged, penalty under Section 76 was not leviable and waiver of penalty followed. en-us Wed, 10 Feb 2016 00:00:00 +0530 Fri, 04 Nov 2016 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325669 The amended penalty regime under the Finance Act, 2015 applied where a show cause notice under Section 73(1) had been served but no order under Section 73(2) was passed before the amendment took effect. In that transitional setting, the beneficial proviso to Section 76(1) barred penalty when service tax and interest were paid within thirty days of notice, and the proceedings were treated as concluded. As the tax and interest had already been discharged, penalty under Section 76 was not leviable and waiver of penalty followed. Case-Laws Service Tax Wed, 10 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325669