https://www.taxtmi.com/caselaws?id=356483 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 78 of the Finance Act. It held that since the service tax was paid promptly before the show-cause notice was issued, penalties under Sections 77 and 78 could not be imposed. The Tribunal found no evidence of suppression of facts by the appellant and emphasized the importance of timely tax payment. It concluded that the judicial decisions cited by the Revenue were not applicable to the case, ultimately allowing the appeal and providing consequential relief. en-us Fri, 29 Dec 2017 00:00:00 +0530 Wed, 07 Mar 2018 08:01:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356483 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 78 of the Finance Act. It held that since the service tax was paid promptly before the show-cause notice was issued, penalties under Sections 77 and 78 could not be imposed. The Tribunal found no evidence of suppression of facts by the appellant and emphasized the importance of timely tax payment. It concluded that the judicial decisions cited by the Revenue were not applicable to the case, ultimately allowing the appeal and providing consequential relief. Case-Laws Service Tax Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356483