https://www.taxtmi.com/caselaws?id=336953 The tribunal held that penalties imposed on the appellant for failure to pay service tax under the reverse charge mechanism were unwarranted. It was noted that the appellant rectified the non-payment before the show cause notice was issued. Relying on a precedent from the Karnataka High Court, the tribunal ruled that penalties cannot be imposed if the service tax is paid before the notice. As a result, the penalties were set aside, and the appeal was allowed with any necessary consequential reliefs. en-us Fri, 04 Nov 2016 00:00:00 +0530 Sun, 01 Jan 2017 14:01:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336953 The tribunal held that penalties imposed on the appellant for failure to pay service tax under the reverse charge mechanism were unwarranted. It was noted that the appellant rectified the non-payment before the show cause notice was issued. Relying on a precedent from the Karnataka High Court, the tribunal ruled that penalties cannot be imposed if the service tax is paid before the notice. As a result, the penalties were set aside, and the appeal was allowed with any necessary consequential reliefs. Case-Laws Service Tax Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336953