https://www.taxtmi.com/caselaws?id=346459 The Tribunal upheld the imposition of penalty under Section 78(1) of the Finance Act, 1994 on the appellant for short payment of service tax, despite their argument for immunity under Section 73(3) due to prior payment with interest. The Tribunal found that the appellant's deliberate non-compliance and suppression of fact disqualified them from immunity, distinguishing their case from cited precedents. The original order demanding service tax and interest was confirmed, and the appeal was dismissed. en-us Mon, 31 Jul 2017 00:00:00 +0530 Sat, 16 Sep 2017 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346459 The Tribunal upheld the imposition of penalty under Section 78(1) of the Finance Act, 1994 on the appellant for short payment of service tax, despite their argument for immunity under Section 73(3) due to prior payment with interest. The Tribunal found that the appellant's deliberate non-compliance and suppression of fact disqualified them from immunity, distinguishing their case from cited precedents. The original order demanding service tax and interest was confirmed, and the appeal was dismissed. Case-Laws Service Tax Mon, 31 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346459