https://www.taxtmi.com/caselaws?id=334225 The penalties imposed on the appellant for non-discharge of service tax liability were set aside, while the service tax liability and interest were upheld. The appellant had paid the tax liability and interest before the issuance of the show-cause notice, as per Section 73(3) of the Finance Act, 1994. The court relied on a judgment from the High Court of Karnataka to support this interpretation. Consequently, the penalties were revoked, and the judgment favored the appellant for complying with their tax obligations in a timely manner. en-us Mon, 19 Sep 2016 00:00:00 +0530 Mon, 07 Nov 2016 15:41:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334225 The penalties imposed on the appellant for non-discharge of service tax liability were set aside, while the service tax liability and interest were upheld. The appellant had paid the tax liability and interest before the issuance of the show-cause notice, as per Section 73(3) of the Finance Act, 1994. The court relied on a judgment from the High Court of Karnataka to support this interpretation. Consequently, the penalties were revoked, and the judgment favored the appellant for complying with their tax obligations in a timely manner. Case-Laws Service Tax Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334225