https://www.taxtmi.com/caselaws?id=420066 The Tribunal set aside the decision of the First Appellate Authority, which had reinstated the demand of interest and penalty under Sections 75 and 78 of the Finance Act, 1994. The Tribunal found the show-cause notice unnecessary as the tax and interest had been paid, aligning with a previous High Court ruling. Consequently, the Tribunal allowed the appeal, restoring the original Order-in-Original and ruling in favor of the appellant. en-us Wed, 23 Mar 2022 00:00:00 +0530 Sat, 26 Mar 2022 08:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420066 The Tribunal set aside the decision of the First Appellate Authority, which had reinstated the demand of interest and penalty under Sections 75 and 78 of the Finance Act, 1994. The Tribunal found the show-cause notice unnecessary as the tax and interest had been paid, aligning with a previous High Court ruling. Consequently, the Tribunal allowed the appeal, restoring the original Order-in-Original and ruling in favor of the appellant. Case-Laws Service Tax Wed, 23 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420066