https://www.taxtmi.com/caselaws?id=334221 The Tribunal held that the appellant, a public sector undertaking, was eligible for the benefit of Section 73(3) of the Finance Act, 1994, as they voluntarily discharged the service tax liability and interest upon being pointed out by officers. Consequently, the penalties imposed under Section 78 were set aside, and the penalty imposed by the adjudicating authority was also waived under Section 80 of the Finance Act, 1994. The service tax liability and interest were upheld, and the appeal was disposed of with the court pronouncing the operative part. en-us Wed, 07 Sep 2016 00:00:00 +0530 Mon, 07 Nov 2016 15:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334221 The Tribunal held that the appellant, a public sector undertaking, was eligible for the benefit of Section 73(3) of the Finance Act, 1994, as they voluntarily discharged the service tax liability and interest upon being pointed out by officers. Consequently, the penalties imposed under Section 78 were set aside, and the penalty imposed by the adjudicating authority was also waived under Section 80 of the Finance Act, 1994. The service tax liability and interest were upheld, and the appeal was disposed of with the court pronouncing the operative part. Case-Laws Service Tax Wed, 07 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334221