https://www.taxtmi.com/caselaws?id=348566 The Appellate Tribunal CESTAT CHENNAI considered appeals related to penalty imposition on Cargo Handling Service providers under Section 78 of the Finance Act, 1994. The Tribunal found that as per sub-section 3 of Section 73, no penalty should be imposed if the demand and interest were paid before the Show Cause Notice issuance. Relying on precedent, the Tribunal set aside the penalty, partially allowing the assessee's appeal while dismissing the department's appeal. The penalty was deemed unwarranted, maintaining the duty and interest demands. en-us Wed, 12 Jul 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348566 The Appellate Tribunal CESTAT CHENNAI considered appeals related to penalty imposition on Cargo Handling Service providers under Section 78 of the Finance Act, 1994. The Tribunal found that as per sub-section 3 of Section 73, no penalty should be imposed if the demand and interest were paid before the Show Cause Notice issuance. Relying on precedent, the Tribunal set aside the penalty, partially allowing the assessee's appeal while dismissing the department's appeal. The penalty was deemed unwarranted, maintaining the duty and interest demands. Case-Laws Service Tax Wed, 12 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348566