https://www.taxtmi.com/caselaws?id=360412 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, a Manpower Recruitment or Supply Agency service provider, in a case concerning delayed crediting of service tax to the Government Account. The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994, as the appellant had paid the full duty amount along with interest before the show-cause notice was issued. The judgment emphasized that penalties under Section 76 should not be initiated if the service tax and interest are paid before the notice, aligning with established legal principles on penalty imposition for delayed tax payments. en-us Mon, 16 Apr 2018 00:00:00 +0530 Thu, 17 May 2018 05:53:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360412 The Appellate Tribunal CESTAT Bangalore ruled in favor of the appellant, a Manpower Recruitment or Supply Agency service provider, in a case concerning delayed crediting of service tax to the Government Account. The Tribunal set aside the penalty imposed under Section 76 of the Finance Act, 1994, as the appellant had paid the full duty amount along with interest before the show-cause notice was issued. The judgment emphasized that penalties under Section 76 should not be initiated if the service tax and interest are paid before the notice, aligning with established legal principles on penalty imposition for delayed tax payments. Case-Laws Service Tax Mon, 16 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360412