https://www.taxtmi.com/caselaws?id=32367 The Tribunal upheld the liability of interest and service tax on the appellant for the periods in the years 1997 and 1998. However, the penalty was waived in favor of the appellant under section 80 of the Finance Act, 1994, considering the proactive payment of service tax before the show-cause notice. The decision was based on a lenient view due to the circumstances surrounding the retrospective liability issue. en-us Thu, 16 Oct 2008 00:00:00 +0530 Fri, 05 Jun 2009 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32367 The Tribunal upheld the liability of interest and service tax on the appellant for the periods in the years 1997 and 1998. However, the penalty was waived in favor of the appellant under section 80 of the Finance Act, 1994, considering the proactive payment of service tax before the show-cause notice. The decision was based on a lenient view due to the circumstances surrounding the retrospective liability issue. Case-Laws Service Tax Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32367