https://www.taxtmi.com/caselaws?id=373812 The Tribunal set aside the penalty imposed on the appellant for non-payment of service tax on Manpower Supply Service, ruling that the tax was paid promptly after notification, before the Show Cause Notice was issued. The Tribunal found no evidence of intentional tax evasion and determined that the penalty was not applicable as the tax was paid with interest before the issuance of the SCN, in accordance with relevant legislative provisions. Consequently, the appeal was allowed, and the penalty was overturned due to an error in its imposition by the lower authorities. en-us Wed, 02 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 09:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373812 The Tribunal set aside the penalty imposed on the appellant for non-payment of service tax on Manpower Supply Service, ruling that the tax was paid promptly after notification, before the Show Cause Notice was issued. The Tribunal found no evidence of intentional tax evasion and determined that the penalty was not applicable as the tax was paid with interest before the issuance of the SCN, in accordance with relevant legislative provisions. Consequently, the appeal was allowed, and the penalty was overturned due to an error in its imposition by the lower authorities. Case-Laws Service Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373812