https://www.taxtmi.com/caselaws?id=359920 The tribunal ruled in favor of the appellant, setting aside the penalty imposition under Section 78 of the Finance Act, 1994. It held that no show-cause notice for penalty imposition should have been issued since the entire Service Tax liability with interest had been paid upon notification. The tribunal emphasized that further proceedings should cease once the tax liability is settled, following a High Court judgment. Consequently, the appeal was allowed, overturning the penalty imposition under Section 78. en-us Wed, 04 Apr 2018 00:00:00 +0530 Fri, 09 Sep 2022 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359920 The tribunal ruled in favor of the appellant, setting aside the penalty imposition under Section 78 of the Finance Act, 1994. It held that no show-cause notice for penalty imposition should have been issued since the entire Service Tax liability with interest had been paid upon notification. The tribunal emphasized that further proceedings should cease once the tax liability is settled, following a High Court judgment. Consequently, the appeal was allowed, overturning the penalty imposition under Section 78. Case-Laws Service Tax Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359920