https://www.taxtmi.com/caselaws?id=364772 The Tribunal set aside penalties imposed on an appellant engaged in construction activities for failure to pay Service Tax within the prescribed time limit. Despite the appellant having paid the Service Tax before the show cause notice, penalties were initially imposed. The Tribunal found no justification for penalties based on previous decisions. The demand made in the Show Cause Notice was deemed beyond the statutory time limit under Section 73, leading to the modification of the order to set aside penalties and allow the appeal. en-us Wed, 04 Jul 2018 00:00:00 +0530 Sat, 04 Aug 2018 08:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364772 The Tribunal set aside penalties imposed on an appellant engaged in construction activities for failure to pay Service Tax within the prescribed time limit. Despite the appellant having paid the Service Tax before the show cause notice, penalties were initially imposed. The Tribunal found no justification for penalties based on previous decisions. The demand made in the Show Cause Notice was deemed beyond the statutory time limit under Section 73, leading to the modification of the order to set aside penalties and allow the appeal. Case-Laws Service Tax Wed, 04 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364772