https://www.taxtmi.com/caselaws?id=351522 The appeal was successful as the presiding member found that the proceedings against the appellant were not sustainable due to the appellant's compliance with payment requirements within the specified timeframe. The lower authorities were criticized for not adhering to the legal mandate, and the penalties under Sections 76 & 78 of the Finance Act 1994 were set aside. The judgment highlighted the importance of following legal provisions and emphasized that penalties cannot be imposed simultaneously if the required payments have been made promptly. en-us Fri, 22 Sep 2017 00:00:00 +0530 Mon, 27 Nov 2017 07:49:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351522 The appeal was successful as the presiding member found that the proceedings against the appellant were not sustainable due to the appellant's compliance with payment requirements within the specified timeframe. The lower authorities were criticized for not adhering to the legal mandate, and the penalties under Sections 76 & 78 of the Finance Act 1994 were set aside. The judgment highlighted the importance of following legal provisions and emphasized that penalties cannot be imposed simultaneously if the required payments have been made promptly. Case-Laws Service Tax Fri, 22 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351522