https://www.taxtmi.com/caselaws?id=377363 The Tribunal partly allowed the appeal, ruling in favor of the appellants by setting aside the penalty under Section 78 of the Finance Act, 1994. The Tribunal found that the appellants had paid the service tax on the services in question before the Show Cause Notice was issued, in line with legal provisions and a High Court decision. Therefore, the penalty imposed under Section 78 was deemed unsustainable, leading to the modification of the impugned order to uphold the demand and interest but eliminate the penalty under Section 78. en-us Thu, 03 Jan 2019 00:00:00 +0530 Thu, 28 Mar 2019 07:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377363 The Tribunal partly allowed the appeal, ruling in favor of the appellants by setting aside the penalty under Section 78 of the Finance Act, 1994. The Tribunal found that the appellants had paid the service tax on the services in question before the Show Cause Notice was issued, in line with legal provisions and a High Court decision. Therefore, the penalty imposed under Section 78 was deemed unsustainable, leading to the modification of the impugned order to uphold the demand and interest but eliminate the penalty under Section 78. Case-Laws Service Tax Thu, 03 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377363