https://www.taxtmi.com/caselaws?id=353690 The Tribunal upheld the dropping of proceedings under Section 73(4A) of the Finance Act, 1994, as the respondent complied with the requirements by paying the service tax, interest, and penalty during the default period. The appeal by the Revenue was dismissed for lacking merit, as the respondent had indeed paid the service tax during the default period, making Section 73(4A) applicable. The Tribunal found the appeal was filed without proper application of mind and that the facts were undisputed. en-us Mon, 20 Nov 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353690 The Tribunal upheld the dropping of proceedings under Section 73(4A) of the Finance Act, 1994, as the respondent complied with the requirements by paying the service tax, interest, and penalty during the default period. The appeal by the Revenue was dismissed for lacking merit, as the respondent had indeed paid the service tax during the default period, making Section 73(4A) applicable. The Tribunal found the appeal was filed without proper application of mind and that the facts were undisputed. Case-Laws Service Tax Mon, 20 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353690