https://www.taxtmi.com/caselaws?id=359759 The Tribunal set aside the penalty imposed under Section 78 as the appellant had declared the correct value in the ST-3 return, paid the Service Tax before the show-cause notice, and applied for settlement under Section 73(3) for immunity. The Tribunal found no intent to evade tax and upheld the total amount paid by the appellant, allowing the appeal. The judgment emphasized the conditions for immunity under Sections 73(3) and 73(4) of the Finance Act, 1994, and highlighted the appellant's compliance with the provisions. en-us Thu, 19 Apr 2018 00:00:00 +0530 Wed, 10 Apr 2019 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359759 The Tribunal set aside the penalty imposed under Section 78 as the appellant had declared the correct value in the ST-3 return, paid the Service Tax before the show-cause notice, and applied for settlement under Section 73(3) for immunity. The Tribunal found no intent to evade tax and upheld the total amount paid by the appellant, allowing the appeal. The judgment emphasized the conditions for immunity under Sections 73(3) and 73(4) of the Finance Act, 1994, and highlighted the appellant's compliance with the provisions. Case-Laws Service Tax Thu, 19 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359759