https://www.taxtmi.com/caselaws?id=31217 Penalty under Section 78 of the Finance Act was considered in a stay context where the assessee had already paid service tax and interest before issuance of the show-cause notice for delayed payment under the security services category. The Tribunal noted the assessee's contention that no penalty was leviable in such circumstances and observed that the issue was covered in the assessee's favour, despite a contrary view in another order. As the matter was being considered alongside similar pending cases, waiver of pre-deposit of the penalty amount was granted. en-us Mon, 14 May 2007 00:00:00 +0530 Thu, 23 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31217 Penalty under Section 78 of the Finance Act was considered in a stay context where the assessee had already paid service tax and interest before issuance of the show-cause notice for delayed payment under the security services category. The Tribunal noted the assessee's contention that no penalty was leviable in such circumstances and observed that the issue was covered in the assessee's favour, despite a contrary view in another order. As the matter was being considered alongside similar pending cases, waiver of pre-deposit of the penalty amount was granted. Case-Laws Service Tax Mon, 14 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31217