https://www.taxtmi.com/caselaws?id=375477 The Member (Judicial) analyzed the case involving a challenge to a penalty under Section 78 of the Finance Act, 1994. The appellant had paid the service tax with interest before the show cause notice, disputing allegations of suppression of facts. The Member found that the Revenue lacked specific reasons for fraud or suppression, leading to the conclusion that the penalty was unwarranted. As a result, the impugned order was set aside, and the penalty was deleted, allowing the appeal. en-us Wed, 16 Jan 2019 00:00:00 +0530 Wed, 20 Feb 2019 08:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375477 The Member (Judicial) analyzed the case involving a challenge to a penalty under Section 78 of the Finance Act, 1994. The appellant had paid the service tax with interest before the show cause notice, disputing allegations of suppression of facts. The Member found that the Revenue lacked specific reasons for fraud or suppression, leading to the conclusion that the penalty was unwarranted. As a result, the impugned order was set aside, and the penalty was deleted, allowing the appeal. Case-Laws Service Tax Wed, 16 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375477