https://www.taxtmi.com/caselaws?id=272899 The Tribunal allowed the appeal, setting aside the order demanding interest and penalty under Section 76 of the Finance Act, 1994. Citing the Total Security System case, it held that without a confirmed service tax demand, imposing interest and penalty alone was not legally sustainable. As no show cause notice specifically for interest and penalty had been issued, the Tribunal ruled in favor of the appellant, emphasizing the necessity of a confirmed tax demand before imposing such charges. en-us Tue, 17 Jan 2017 00:00:00 +0530 Mon, 13 May 2019 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272899 The Tribunal allowed the appeal, setting aside the order demanding interest and penalty under Section 76 of the Finance Act, 1994. Citing the Total Security System case, it held that without a confirmed service tax demand, imposing interest and penalty alone was not legally sustainable. As no show cause notice specifically for interest and penalty had been issued, the Tribunal ruled in favor of the appellant, emphasizing the necessity of a confirmed tax demand before imposing such charges. Case-Laws Service Tax Tue, 17 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272899