https://www.taxtmi.com/caselaws?id=362723 The Tribunal allowed the appeal for statistical purposes, emphasizing the need for re-verification based on the claim of pre-notice tax payment to reassess the situation regarding penalty imposition under Section 78 of the Act. The decision highlighted the importance of considering the payment timeline and its impact on penalty determination, indicating a potential lack of justification for penalty imposition if tax and interest were paid before the Show Cause Notice. en-us Fri, 29 Jun 2018 00:00:00 +0530 Mon, 02 Jul 2018 11:02:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362723 The Tribunal allowed the appeal for statistical purposes, emphasizing the need for re-verification based on the claim of pre-notice tax payment to reassess the situation regarding penalty imposition under Section 78 of the Act. The decision highlighted the importance of considering the payment timeline and its impact on penalty determination, indicating a potential lack of justification for penalty imposition if tax and interest were paid before the Show Cause Notice. Case-Laws Service Tax Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362723