https://www.taxtmi.com/caselaws?id=388955 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed due to improper service of the Show Cause Notice, which violated principles of natural justice. The Tribunal found the invocation of the proviso to sub-Section (1) of Section 73 of the Finance Act, 1994 unjustified, as the appellant promptly paid the service tax upon notification, with transaction details available in their records. The appeal was allowed, emphasizing the importance of proper notice and transparency in tax matters, leading to the cancellation of penalties and affirmation of the voluntary service tax deposit with interest. en-us Thu, 18 Jul 2019 00:00:00 +0530 Thu, 28 Nov 2019 10:54:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388955 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed due to improper service of the Show Cause Notice, which violated principles of natural justice. The Tribunal found the invocation of the proviso to sub-Section (1) of Section 73 of the Finance Act, 1994 unjustified, as the appellant promptly paid the service tax upon notification, with transaction details available in their records. The appeal was allowed, emphasizing the importance of proper notice and transparency in tax matters, leading to the cancellation of penalties and affirmation of the voluntary service tax deposit with interest. Case-Laws Service Tax Thu, 18 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388955