https://www.taxtmi.com/caselaws?id=359395 The Tribunal upheld the Order-in-Appeal canceling the penalty levy under section 80 of the Finance Act, 1994 in a case where the respondent had paid the tax demand before the show cause notice was issued. Citing relevant case law, the Tribunal found the appellant entitled to the benefit under section 80 and dismissed the department's appeal. The judgment was based on a review of submissions by the department's representative and available records, with the respondent not participating in the proceedings. en-us Wed, 04 Apr 2018 00:00:00 +0530 Sat, 28 Apr 2018 11:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359395 The Tribunal upheld the Order-in-Appeal canceling the penalty levy under section 80 of the Finance Act, 1994 in a case where the respondent had paid the tax demand before the show cause notice was issued. Citing relevant case law, the Tribunal found the appellant entitled to the benefit under section 80 and dismissed the department's appeal. The judgment was based on a review of submissions by the department's representative and available records, with the respondent not participating in the proceedings. Case-Laws Service Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359395