https://www.taxtmi.com/caselaws?id=32941 The Tribunal partially allowed the appeal, revoking the penalty under Sections 76 and 77 of the Finance Act, 1994. This decision was based on the appellant's voluntary payment of the service tax liability and interest, along with the precedent of a taxpayer-friendly scheme granting amnesty on penalties for service providers who registered by a specified date. The Tribunal found that the appellant had indeed paid the entire service tax liability and interest voluntarily before the show cause notice, leading to the setting aside of the penalties imposed by the Revenue. en-us Wed, 03 Jan 2007 00:00:00 +0530 Mon, 02 Nov 2009 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32941 The Tribunal partially allowed the appeal, revoking the penalty under Sections 76 and 77 of the Finance Act, 1994. This decision was based on the appellant's voluntary payment of the service tax liability and interest, along with the precedent of a taxpayer-friendly scheme granting amnesty on penalties for service providers who registered by a specified date. The Tribunal found that the appellant had indeed paid the entire service tax liability and interest voluntarily before the show cause notice, leading to the setting aside of the penalties imposed by the Revenue. Case-Laws Service Tax Wed, 03 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32941