https://www.taxtmi.com/caselaws?id=365931 The appeal was allowed as the show cause notice for penalties under Sections 76 and 70 of the Finance Act, 1994 was considered time-barred. The appellant had paid service tax with interest but filed returns late, which the Department was aware of. Since there was no suppression of facts and the Department knew of the delays, penalties were deemed unsustainable. Section 73(3) applied as the Department was already informed of the delayed payments, making the show cause notice unnecessary. Without fraud or intent to evade tax, penalties were not justified. The impugned order was set aside, granting relief to the appellant. en-us Wed, 08 Aug 2018 00:00:00 +0530 Mon, 27 Aug 2018 06:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365931 The appeal was allowed as the show cause notice for penalties under Sections 76 and 70 of the Finance Act, 1994 was considered time-barred. The appellant had paid service tax with interest but filed returns late, which the Department was aware of. Since there was no suppression of facts and the Department knew of the delays, penalties were deemed unsustainable. Section 73(3) applied as the Department was already informed of the delayed payments, making the show cause notice unnecessary. Without fraud or intent to evade tax, penalties were not justified. The impugned order was set aside, granting relief to the appellant. Case-Laws Service Tax Wed, 08 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365931