https://www.taxtmi.com/caselaws?id=32671 Penalties under Sections 76, 77 and 78 of the Finance Act, 1994 were not justified where Service Tax had been paid after receipt from clients, registration had been obtained on time, and any delay was held to be insignificant. The appellate authority found no basis for the show cause notice and treated the smallness of the amount and absence of material delay as factors showing that penal action was unwarranted. The Revenue challenge accordingly failed, and the penalties were set aside. en-us Fri, 03 Oct 2008 00:00:00 +0530 Tue, 21 Apr 2009 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32671 Penalties under Sections 76, 77 and 78 of the Finance Act, 1994 were not justified where Service Tax had been paid after receipt from clients, registration had been obtained on time, and any delay was held to be insignificant. The appellate authority found no basis for the show cause notice and treated the smallness of the amount and absence of material delay as factors showing that penal action was unwarranted. The Revenue challenge accordingly failed, and the penalties were set aside. Case-Laws Service Tax Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32671