https://www.taxtmi.com/caselaws?id=344206 The High Court dismissed the Revenue's appeal, upholding the deletion of penalty by the Commissioner (Appeals) and CESTAT. The respondent had paid the tax and interest before the show-cause-notice, rendering the Department's allegations of suppression of facts insufficient to invoke Section 73(4) of the Finance Act, 1994. The court emphasized that penalties for non-payment varied based on the timing of tax remittance, indicating that not all cases of non-payment were treated equally. As a result, the appeal was dismissed, and no costs were awarded. en-us Mon, 13 Mar 2017 00:00:00 +0530 Fri, 05 Jan 2018 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344206 The High Court dismissed the Revenue's appeal, upholding the deletion of penalty by the Commissioner (Appeals) and CESTAT. The respondent had paid the tax and interest before the show-cause-notice, rendering the Department's allegations of suppression of facts insufficient to invoke Section 73(4) of the Finance Act, 1994. The court emphasized that penalties for non-payment varied based on the timing of tax remittance, indicating that not all cases of non-payment were treated equally. As a result, the appeal was dismissed, and no costs were awarded. Case-Laws Service Tax Mon, 13 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344206