https://www.taxtmi.com/caselaws?id=4418 The Tribunal set aside the penalty under Section 78 of the Finance Act, ruling that there was no deliberate intent to evade tax as the appellants had paid the tax before the show cause notice was issued. However, penalties under Sections 75A, 76, and 77 were upheld due to delays in filing returns and paying taxes. en-us Fri, 18 Jan 2008 00:00:00 +0530 Wed, 02 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4418 The Tribunal set aside the penalty under Section 78 of the Finance Act, ruling that there was no deliberate intent to evade tax as the appellants had paid the tax before the show cause notice was issued. However, penalties under Sections 75A, 76, and 77 were upheld due to delays in filing returns and paying taxes. Case-Laws Service Tax Fri, 18 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4418