https://www.taxtmi.com/caselaws?id=288937 The Appellate Tribunal rejected the Revenue's appeal against the reduction of penalties under Sections 76 and 77 for delayed service tax payment. The Tribunal upheld the discretion of the Adjudicating Officer to reduce penalties and confirmed the reduced penalties, stating that penalties may not be levied if tax is paid before the show cause notice. The appeal was deemed to have no merit. en-us Fri, 11 Nov 2005 00:00:00 +0530 Mon, 06 Jul 2020 18:23:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288937 The Appellate Tribunal rejected the Revenue's appeal against the reduction of penalties under Sections 76 and 77 for delayed service tax payment. The Tribunal upheld the discretion of the Adjudicating Officer to reduce penalties and confirmed the reduced penalties, stating that penalties may not be levied if tax is paid before the show cause notice. The appeal was deemed to have no merit. Case-Laws Central Excise Fri, 11 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288937