https://www.taxtmi.com/caselaws?id=332225 The tribunal allowed the appeal, setting aside the penalty imposed under Section 78 of the Finance Act, 1994, based on the appellant's compliance with section 73(4A) provisions. The judgment clarified the applicability of section 73(4A) to the appellant and emphasized that the provisions were not limited to registered dealers. en-us Fri, 08 Jul 2016 00:00:00 +0530 Fri, 07 Apr 2017 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332225 The tribunal allowed the appeal, setting aside the penalty imposed under Section 78 of the Finance Act, 1994, based on the appellant's compliance with section 73(4A) provisions. The judgment clarified the applicability of section 73(4A) to the appellant and emphasized that the provisions were not limited to registered dealers. Case-Laws Service Tax Fri, 08 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332225