https://www.taxtmi.com/caselaws?id=361369 The application for Rectification of Mistake regarding waiver of penalty under section 73(3) of the Finance Act, 1994 was dismissed. The court held that although the appellant had paid the service tax before the show cause notice, they had not paid the interest at that time, as confirmed by the impugned order and grounds of appeal. The judge found no error requiring rectification, emphasizing the necessity of adhering to statutory provisions and timely payments. en-us Mon, 14 May 2018 00:00:00 +0530 Wed, 06 Jun 2018 14:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361369 The application for Rectification of Mistake regarding waiver of penalty under section 73(3) of the Finance Act, 1994 was dismissed. The court held that although the appellant had paid the service tax before the show cause notice, they had not paid the interest at that time, as confirmed by the impugned order and grounds of appeal. The judge found no error requiring rectification, emphasizing the necessity of adhering to statutory provisions and timely payments. Case-Laws Service Tax Mon, 14 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361369