https://www.taxtmi.com/caselaws?id=441209 The Tribunal set aside the penalties imposed under Sections 77 and 78 of the Finance Act, 1994, and allowed the appeal of the appellant. It was concluded that the appellant was not liable for penalties as the service tax along with interest had been paid voluntarily before the show cause notice was issued. The Tribunal found no suppression or intent to evade tax, thus the extended period of limitation under Section 73(1) was deemed inapplicable. The decision was rendered on 02.08.2023. en-us Wed, 02 Aug 2023 00:00:00 +0530 Fri, 04 Aug 2023 07:48:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441209 The Tribunal set aside the penalties imposed under Sections 77 and 78 of the Finance Act, 1994, and allowed the appeal of the appellant. It was concluded that the appellant was not liable for penalties as the service tax along with interest had been paid voluntarily before the show cause notice was issued. The Tribunal found no suppression or intent to evade tax, thus the extended period of limitation under Section 73(1) was deemed inapplicable. The decision was rendered on 02.08.2023. Case-Laws Service Tax Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441209