https://www.taxtmi.com/caselaws?id=341883 The Tribunal set aside the imposition of penalties under the Finance Act, 1994, in a case involving tax liability, interest, and penalties related to services procured. The appellant had paid the tax dues with interest before the impugned order, challenging the invocation of exclusion provisions for alleged suppression to evade tax. The Tribunal emphasized the need to follow section 73(3) after full payment of tax and interest, leading to the absence of grounds for penalties in this case. en-us Wed, 09 Nov 2016 00:00:00 +0530 Tue, 18 Apr 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341883 The Tribunal set aside the imposition of penalties under the Finance Act, 1994, in a case involving tax liability, interest, and penalties related to services procured. The appellant had paid the tax dues with interest before the impugned order, challenging the invocation of exclusion provisions for alleged suppression to evade tax. The Tribunal emphasized the need to follow section 73(3) after full payment of tax and interest, leading to the absence of grounds for penalties in this case. Case-Laws Service Tax Wed, 09 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341883