https://www.taxtmi.com/caselaws?id=373873 Equal penalty under Section 78 could not be sustained where the assessee paid service tax before the show cause notice, paid interest, and also discharged the reduced 15% penalty within the prescribed time; the penalty was set aside. The authorities had not conclusively established that the interest payment related to a different liability, so that factual question was not sufficient to support the full penalty. The question of whether the interest paid applied to the present demand was remanded to the Original Authority for verification and fresh computation, if necessary, resulting in partial relief to the assessee. en-us Wed, 16 Jan 2019 00:00:00 +0530 Tue, 22 Jan 2019 08:04:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373873 Equal penalty under Section 78 could not be sustained where the assessee paid service tax before the show cause notice, paid interest, and also discharged the reduced 15% penalty within the prescribed time; the penalty was set aside. The authorities had not conclusively established that the interest payment related to a different liability, so that factual question was not sufficient to support the full penalty. The question of whether the interest paid applied to the present demand was remanded to the Original Authority for verification and fresh computation, if necessary, resulting in partial relief to the assessee. Case-Laws Service Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373873