https://www.taxtmi.com/caselaws?id=374010 The Tribunal ruled in favor of the appellant in a case concerning the recovery of Service Tax Liability for the period April 2014 to December 2014. The appellant had paid the entire duty proposed for recovery before the show cause notice was served, as acknowledged by the Department. The Tribunal found that the imposition of penalties was unjustifiable under Section 73(3) of the Finance Act, as the appellant had intimated the payment to the Department prior to the notice. The show cause notice was deemed time-barred, and the appellant was absolved from any penalty, with the appeal allowed in their favor. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 24 Jan 2019 07:22:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374010 The Tribunal ruled in favor of the appellant in a case concerning the recovery of Service Tax Liability for the period April 2014 to December 2014. The appellant had paid the entire duty proposed for recovery before the show cause notice was served, as acknowledged by the Department. The Tribunal found that the imposition of penalties was unjustifiable under Section 73(3) of the Finance Act, as the appellant had intimated the payment to the Department prior to the notice. The show cause notice was deemed time-barred, and the appellant was absolved from any penalty, with the appeal allowed in their favor. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374010