https://www.taxtmi.com/article/detailed?id=11778 CESTAT Chennai held that penalties under sections 77 and 78 of the Finance Act should not be imposed where the assessee voluntarily paid the service tax and interest before issuance of a show cause notice; the tribunal relied on lack of willful suppression, initial confusion over the taxable character of support services, and the need for judicious exercise of discretion by the adjudicating authority. en-us Sat, 26 Aug 2023 08:24:09 +0530 Sat, 26 Aug 2023 08:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11778 CESTAT Chennai held that penalties under sections 77 and 78 of the Finance Act should not be imposed where the assessee voluntarily paid the service tax and interest before issuance of a show cause notice; the tribunal relied on lack of willful suppression, initial confusion over the taxable character of support services, and the need for judicious exercise of discretion by the adjudicating authority. Articles Service Tax Sat, 26 Aug 2023 08:24:09 +0530 https://www.taxtmi.com/article/detailed?id=11778