https://www.taxtmi.com/caselaws?id=335139 The Tribunal dismissed the appeals challenging penalties imposed under Sections 77 and 78 of the Finance Act, 1994. It emphasized that authorities should not proceed against compliant taxpayers who promptly pay service tax with interest, highlighting the importance of adhering to the law's objective and avoiding harassment. The Tribunal directed the Commissioner to issue a circular preventing contravention of Section 73(3) of the Act. Consequently, the penalties were set aside as unsustainable, and the appeal was allowed. en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 25 Nov 2016 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335139 The Tribunal dismissed the appeals challenging penalties imposed under Sections 77 and 78 of the Finance Act, 1994. It emphasized that authorities should not proceed against compliant taxpayers who promptly pay service tax with interest, highlighting the importance of adhering to the law's objective and avoiding harassment. The Tribunal directed the Commissioner to issue a circular preventing contravention of Section 73(3) of the Act. Consequently, the penalties were set aside as unsustainable, and the appeal was allowed. Case-Laws Service Tax Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335139