No Penalty Justified: Full Service Tax Paid Pre-Notice, No Intent to Evade, Sections 77 & 78 Not Applicable.

No Penalty Justified: Full Service Tax Paid Pre-Notice, No Intent to Evade, Sections 77 & 78 Not Applicable. https://www.taxtmi.com/highlights?id=71230 Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade service tax is absent in the present case. Therefore, there was no case for issue of show cause notice and, therefore, there would not have been occasion to propose imposition of penalty. - AT en-us Tue, 01 Aug 2023 09:01:40 +0530 Tue, 01 Aug 2023 09:01:40 +0530 TaxTMI RSS Generator No Penalty Justified: Full Service Tax Paid Pre-Notice, No Intent to Evade, Sections 77 & 78 Not Applicable. https://www.taxtmi.com/highlights?id=71230 Levy of penalty u/s penalty u/s 77 and Section 78 - the appellant has paid the entire service tax before issue of show cause notice. Therefore, intention to evade service tax is absent in the present case. Therefore, there was no case for issue of show cause notice and, therefore, there would not have been occasion to propose imposition of penalty. - AT Highlights Service Tax Tue, 01 Aug 2023 09:01:40 +0530 https://www.taxtmi.com/highlights?id=71230