https://www.taxtmi.com/caselaws?id=357684 The Tribunal ruled in favor of the appellant, finding no delay in payment as the service tax was deposited in advance for the disputed period. It held that no interest could be demanded as there was no payment delay. Additionally, since the appellant paid the tax before the due date, the Tribunal concluded that no penalty could be imposed under Section 78. Consequently, the Tribunal set aside the Commissioner (Appeals)'s order, upholding the appeal in favor of the appellant. en-us Thu, 01 Mar 2018 00:00:00 +0530 Tue, 27 Mar 2018 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357684 The Tribunal ruled in favor of the appellant, finding no delay in payment as the service tax was deposited in advance for the disputed period. It held that no interest could be demanded as there was no payment delay. Additionally, since the appellant paid the tax before the due date, the Tribunal concluded that no penalty could be imposed under Section 78. Consequently, the Tribunal set aside the Commissioner (Appeals)'s order, upholding the appeal in favor of the appellant. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357684