https://www.taxtmi.com/caselaws?id=349899 The penalties imposed on the Appellant under Sections 77 & 78 of the Finance Act, 1994 for non-payment of Service Tax prior to registration were set aside. The Member (Judicial) found that since the entire Service Tax with interest was paid before the Show Cause Notice, penalties should not have been imposed. Relying on Section 73(3) of the Finance Act, 1994 and a judgment of the High Court of Karnataka, the penalties were overturned, and the rest of the order was upheld. en-us Tue, 05 Sep 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:04:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349899 The penalties imposed on the Appellant under Sections 77 & 78 of the Finance Act, 1994 for non-payment of Service Tax prior to registration were set aside. The Member (Judicial) found that since the entire Service Tax with interest was paid before the Show Cause Notice, penalties should not have been imposed. Relying on Section 73(3) of the Finance Act, 1994 and a judgment of the High Court of Karnataka, the penalties were overturned, and the rest of the order was upheld. Case-Laws Service Tax Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349899