https://www.taxtmi.com/caselaws?id=338741 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994, citing the Transitory Provision under Section 78(B) and timing of the Show Cause Notice. The penalty under Section 76 was deemed unjustified. Additionally, the penalty under Sub Section (2) of Section 77 was set aside as the appellant had paid the late fee along with returns, service tax, and interest, as per Rule 7(C). The Tribunal allowed the appeal in its entirety, emphasizing compliance with procedural requirements and legal provisions in tax matters. en-us Tue, 03 Jan 2017 00:00:00 +0530 Sat, 02 Sep 2017 17:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338741 The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994, citing the Transitory Provision under Section 78(B) and timing of the Show Cause Notice. The penalty under Section 76 was deemed unjustified. Additionally, the penalty under Sub Section (2) of Section 77 was set aside as the appellant had paid the late fee along with returns, service tax, and interest, as per Rule 7(C). The Tribunal allowed the appeal in its entirety, emphasizing compliance with procedural requirements and legal provisions in tax matters. Case-Laws Service Tax Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338741