https://www.taxtmi.com/caselaws?id=306881 The Tribunal ruled in favor of the assessees, setting aside penalties under Sections 76, 77, and 78 of the Act. The service tax amount had been deposited before the Show Cause Notice, with no evidence of seeking double payment. Emphasizing that penalties should not be imposed in such cases, the Tribunal cited Section 80 of the Act. Consequently, the appeals by the assessees were allowed, and those by the Revenue were rejected, with cross objections by the assessees also being disposed of accordingly. en-us Thu, 29 Nov 2018 00:00:00 +0530 Fri, 03 Mar 2023 22:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306881 The Tribunal ruled in favor of the assessees, setting aside penalties under Sections 76, 77, and 78 of the Act. The service tax amount had been deposited before the Show Cause Notice, with no evidence of seeking double payment. Emphasizing that penalties should not be imposed in such cases, the Tribunal cited Section 80 of the Act. Consequently, the appeals by the assessees were allowed, and those by the Revenue were rejected, with cross objections by the assessees also being disposed of accordingly. Case-Laws Service Tax Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306881