https://www.taxtmi.com/caselaws?id=184372 The appeals filed by the Revenue were dismissed in the case, as the Member (Technical) found that the penalty under Sections 76 & 77 of the Finance Act, 1994 was not mandatory when Service Tax and interest were paid before the issuance of show cause notice and adjudication. The comparison with the case of Top Detective and Security Services Pvt. Ltd. supported this conclusion, leading to the affirmation of the Commissioner (Appeals)'s decision. en-us Thu, 04 Aug 2005 00:00:00 +0530 Wed, 06 Jul 2016 17:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184372 The appeals filed by the Revenue were dismissed in the case, as the Member (Technical) found that the penalty under Sections 76 & 77 of the Finance Act, 1994 was not mandatory when Service Tax and interest were paid before the issuance of show cause notice and adjudication. The comparison with the case of Top Detective and Security Services Pvt. Ltd. supported this conclusion, leading to the affirmation of the Commissioner (Appeals)'s decision. Case-Laws Central Excise Thu, 04 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184372