https://www.taxtmi.com/caselaws?id=424537 The Appellate Tribunal CESTAT AHMEDABAD set aside the penalty imposed under Section 78 of the Finance Act, 1994, on the appellant for delayed payment of Service Tax. The Tribunal found that the appellant had paid the Service Tax with interest before the show cause notice was issued, as allowed under Section 73(3), and had not suppressed any facts. Consequently, the Tribunal ruled in favor of the appellant, concluding that the penalty under Section 78 was unjustified. en-us Thu, 30 Jun 2022 00:00:00 +0530 Sat, 02 Jul 2022 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424537 The Appellate Tribunal CESTAT AHMEDABAD set aside the penalty imposed under Section 78 of the Finance Act, 1994, on the appellant for delayed payment of Service Tax. The Tribunal found that the appellant had paid the Service Tax with interest before the show cause notice was issued, as allowed under Section 73(3), and had not suppressed any facts. Consequently, the Tribunal ruled in favor of the appellant, concluding that the penalty under Section 78 was unjustified. Case-Laws Service Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424537