https://www.taxtmi.com/caselaws?id=32948 Penalties under Sections 76 and 77 of the Finance Act, 1994 were held unwarranted where service tax and interest were paid before issue of the show cause notice. The service provider had not collected tax from the recipient, and payment was made after departmental detection. On these facts, the absence of deliberate evasion and the assessee's stated lack of awareness of the levy supported deletion of the penalties, and the order setting them aside was upheld. en-us Thu, 03 Jul 2008 00:00:00 +0530 Tue, 21 Apr 2009 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32948 Penalties under Sections 76 and 77 of the Finance Act, 1994 were held unwarranted where service tax and interest were paid before issue of the show cause notice. The service provider had not collected tax from the recipient, and payment was made after departmental detection. On these facts, the absence of deliberate evasion and the assessee's stated lack of awareness of the levy supported deletion of the penalties, and the order setting them aside was upheld. Case-Laws Service Tax Thu, 03 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32948