https://www.taxtmi.com/caselaws?id=376144 The Judicial Member ruled in favor of the appellant in a case involving short payment of service tax. The appellant paid the entire tax and interest before the show-cause notice was issued, arguing that no penalty should be imposed. The Judicial Member agreed, stating that if tax is paid before the notice without fraud or suppression of facts, no penalty is applicable. Relying on legal precedents and the Finance Act, the Judicial Member set aside the penalty imposed under Section 78, allowing the appeal and holding that the penalty imposition was not sustainable in law. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 04 Mar 2019 08:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376144 The Judicial Member ruled in favor of the appellant in a case involving short payment of service tax. The appellant paid the entire tax and interest before the show-cause notice was issued, arguing that no penalty should be imposed. The Judicial Member agreed, stating that if tax is paid before the notice without fraud or suppression of facts, no penalty is applicable. Relying on legal precedents and the Finance Act, the Judicial Member set aside the penalty imposed under Section 78, allowing the appeal and holding that the penalty imposition was not sustainable in law. Case-Laws Service Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376144