https://www.taxtmi.com/caselaws?id=363475 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed under Section 78 of the Finance Act, 1994. The appellant had paid the tax and interest before the show-cause notice, as per Section 73(3) provisions. The Tribunal emphasized that no penalty should be levied on compliant taxpayers who promptly pay their taxes with interest, highlighting that authorities should not harass such taxpayers. en-us Thu, 24 May 2018 00:00:00 +0530 Fri, 13 Jul 2018 06:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363475 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed under Section 78 of the Finance Act, 1994. The appellant had paid the tax and interest before the show-cause notice, as per Section 73(3) provisions. The Tribunal emphasized that no penalty should be levied on compliant taxpayers who promptly pay their taxes with interest, highlighting that authorities should not harass such taxpayers. Case-Laws Service Tax Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363475