https://www.taxtmi.com/caselaws?id=32307 Penalty under Section 76 of the Finance Act, 1994 was treated as unsustainable where service tax on commission was paid with interest before the show cause notice and the assessee showed a bona fide belief of non-liability based on employer communication and the exemption claimed under Notification No. 13/2003-S.T. The Tribunal considered that timely discharge of tax and interest, together with absence of contumacious conduct, made the penalty harsh, and it set the penalty aside. en-us Fri, 08 Aug 2008 00:00:00 +0530 Wed, 08 Apr 2009 10:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32307 Penalty under Section 76 of the Finance Act, 1994 was treated as unsustainable where service tax on commission was paid with interest before the show cause notice and the assessee showed a bona fide belief of non-liability based on employer communication and the exemption claimed under Notification No. 13/2003-S.T. The Tribunal considered that timely discharge of tax and interest, together with absence of contumacious conduct, made the penalty harsh, and it set the penalty aside. Case-Laws Service Tax Fri, 08 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32307