https://www.taxtmi.com/caselaws?id=381880 The Tribunal allowed the appeal, setting aside the penalty under Section 78 of the Finance Act, 1994, as the appellant had paid the differential service tax and interest before the issuance of the Show Cause Notice. The Tribunal found no dispute regarding the payment and considered the case revenue neutral due to CENVAT credit availability. Emphasizing the early payment and lack of dispute on the tax amount, the Tribunal held the penalty imposition as unwarranted, referencing past decisions where penalties were dropped in similar cases. en-us Tue, 04 Jun 2019 00:00:00 +0530 Fri, 21 Jun 2019 08:52:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381880 The Tribunal allowed the appeal, setting aside the penalty under Section 78 of the Finance Act, 1994, as the appellant had paid the differential service tax and interest before the issuance of the Show Cause Notice. The Tribunal found no dispute regarding the payment and considered the case revenue neutral due to CENVAT credit availability. Emphasizing the early payment and lack of dispute on the tax amount, the Tribunal held the penalty imposition as unwarranted, referencing past decisions where penalties were dropped in similar cases. Case-Laws Service Tax Tue, 04 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381880