https://www.taxtmi.com/caselaws?id=348681 The tribunal set aside the penalties imposed on the appellant for non-payment of Service Tax, interest, and penalties, emphasizing that the delayed Show Cause Notice demanding tax for a past period was contrary to the law. The appellant promptly paid the tax upon notification during an audit, complying with Section 73(3) of the Finance Act, 1994. The tribunal found no fraud or collusion and deemed the penalties unjustified, citing relevant case laws. Consequently, the appeal was allowed, and the judgment was pronounced on 06.06.2017. en-us Tue, 06 Jun 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348681 The tribunal set aside the penalties imposed on the appellant for non-payment of Service Tax, interest, and penalties, emphasizing that the delayed Show Cause Notice demanding tax for a past period was contrary to the law. The appellant promptly paid the tax upon notification during an audit, complying with Section 73(3) of the Finance Act, 1994. The tribunal found no fraud or collusion and deemed the penalties unjustified, citing relevant case laws. Consequently, the appeal was allowed, and the judgment was pronounced on 06.06.2017. Case-Laws Service Tax Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348681