https://www.taxtmi.com/caselaws?id=182097 The bench set aside the impugned orders in cases involving delayed Service Tax payment, ruling that penalties under sections 76 and 78 of the Finance Act were unwarranted. The appellants had paid the tax and interest voluntarily or upon departmental insistence before the issuance of Show Cause Notices, as required by Section 73(3) of the Act. The court found no justification for penalties when the dues were settled promptly, leading to the appeals being allowed with necessary relief. en-us Thu, 13 Mar 2008 00:00:00 +0530 Mon, 26 Aug 2019 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182097 The bench set aside the impugned orders in cases involving delayed Service Tax payment, ruling that penalties under sections 76 and 78 of the Finance Act were unwarranted. The appellants had paid the tax and interest voluntarily or upon departmental insistence before the issuance of Show Cause Notices, as required by Section 73(3) of the Act. The court found no justification for penalties when the dues were settled promptly, leading to the appeals being allowed with necessary relief. Case-Laws Service Tax Thu, 13 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182097