https://www.taxtmi.com/caselaws?id=388587 The Tribunal set aside penalties and fines imposed on the appellant for not obtaining service tax registration while providing taxable services. The appellant's voluntary registration and tax payment before investigation exempted them from penalties under Section 73(3) of the Act, as the extended limitation period did not apply. The judgment underscores timely compliance with tax laws, the significance of voluntary registration, and payment before enforcement actions, clarifying the necessity of a Show Cause notice in such cases. Fair treatment was ensured based on the appellant's proactive actions and adherence to tax regulations. en-us Wed, 11 Sep 2019 00:00:00 +0530 Tue, 03 Nov 2020 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388587 The Tribunal set aside penalties and fines imposed on the appellant for not obtaining service tax registration while providing taxable services. The appellant's voluntary registration and tax payment before investigation exempted them from penalties under Section 73(3) of the Act, as the extended limitation period did not apply. The judgment underscores timely compliance with tax laws, the significance of voluntary registration, and payment before enforcement actions, clarifying the necessity of a Show Cause notice in such cases. Fair treatment was ensured based on the appellant's proactive actions and adherence to tax regulations. Case-Laws Service Tax Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388587