https://www.taxtmi.com/caselaws?id=305238 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, and remanded the matter to the original authority for verification of the disputed payment. The appellant's contention that the delay in service tax payment was not fraudulent and that the disputed amount was paid before the show cause notice was accepted, leading to the penalty being overturned. The Tribunal highlighted the need for proper consideration of payments made towards the service tax liability, ultimately requiring further examination by the original authority. en-us Fri, 03 May 2019 00:00:00 +0530 Wed, 23 Nov 2022 21:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305238 The Tribunal set aside the penalty imposed under Section 78 of the Finance Act, 1994, and remanded the matter to the original authority for verification of the disputed payment. The appellant's contention that the delay in service tax payment was not fraudulent and that the disputed amount was paid before the show cause notice was accepted, leading to the penalty being overturned. The Tribunal highlighted the need for proper consideration of payments made towards the service tax liability, ultimately requiring further examination by the original authority. Case-Laws Service Tax Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305238