https://www.taxtmi.com/caselaws?id=371305 The Tribunal allowed the appeal, granting waiver of penalties under Section 77 & 78 of the Finance Act, 1994 based on the provisions of Section 73(3) and the retrospective application of the explanation. The decision was made considering the timely payment of service tax and interest before the show cause notice was issued. en-us Wed, 29 Aug 2018 00:00:00 +0530 Mon, 03 Dec 2018 08:59:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371305 The Tribunal allowed the appeal, granting waiver of penalties under Section 77 & 78 of the Finance Act, 1994 based on the provisions of Section 73(3) and the retrospective application of the explanation. The decision was made considering the timely payment of service tax and interest before the show cause notice was issued. Case-Laws Service Tax Wed, 29 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371305