https://www.taxtmi.com/caselaws?id=406273 The Tribunal partially allowed the appeal, confirming the service tax demand but setting aside the penalty imposition under Section 78 of the Finance Act. The appellant, engaged in construction services, had paid the demanded amount along with interest before the show cause notice was issued. The Tribunal considered the timing of payment and precedent, concluding that the penalty provision did not apply in this case. Despite confirming the tax liability, the penalty imposition was overturned due to the payment made before the notice was communicated. en-us Mon, 05 Apr 2021 00:00:00 +0530 Fri, 09 Apr 2021 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406273 The Tribunal partially allowed the appeal, confirming the service tax demand but setting aside the penalty imposition under Section 78 of the Finance Act. The appellant, engaged in construction services, had paid the demanded amount along with interest before the show cause notice was issued. The Tribunal considered the timing of payment and precedent, concluding that the penalty provision did not apply in this case. Despite confirming the tax liability, the penalty imposition was overturned due to the payment made before the notice was communicated. Case-Laws Service Tax Mon, 05 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406273