https://www.taxtmi.com/caselaws?id=379435 The court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, affirming the penalty imposed under Section 78 of the Finance Act despite the payment of service tax and interest before the show cause notice. The appellant's argument of innocence was rejected as evidence showed collection of service tax without remittance. The court found no legal errors, dismissed the appeal, and closed the connected miscellaneous petition without costs. en-us Thu, 04 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 17:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379435 The court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, affirming the penalty imposed under Section 78 of the Finance Act despite the payment of service tax and interest before the show cause notice. The appellant's argument of innocence was rejected as evidence showed collection of service tax without remittance. The court found no legal errors, dismissed the appeal, and closed the connected miscellaneous petition without costs. Case-Laws Service Tax Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379435