https://www.taxtmi.com/caselaws?id=352445 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (A)'s decision. The Tribunal ruled that the appellant had paid the service tax and interest before the show cause notice, making the penalty under section 78 unwarranted. It found no suppression of facts and emphasized the appellant's entitlement to input service credit under section 66A of the Finance Act, 1994. The judgment stressed compliance with statutory provisions and timely tax payment to avoid penalties and legal proceedings. en-us Thu, 26 Oct 2017 00:00:00 +0530 Fri, 15 Dec 2017 08:37:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352445 The Tribunal allowed the appellant's appeal, setting aside the Commissioner (A)'s decision. The Tribunal ruled that the appellant had paid the service tax and interest before the show cause notice, making the penalty under section 78 unwarranted. It found no suppression of facts and emphasized the appellant's entitlement to input service credit under section 66A of the Finance Act, 1994. The judgment stressed compliance with statutory provisions and timely tax payment to avoid penalties and legal proceedings. Case-Laws Service Tax Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352445