https://www.taxtmi.com/caselaws?id=444163 The Tribunal determined that the appellant had paid the service tax and interest before the issuance of the show cause notice, rendering the imposition of penalties under Section 78 of the Finance Act, 1994, unjustified. Consequently, penalties under Section 77, 78 of the Finance Act, 1994, and Rule 15 of the Cenvat Credit Rules, 2004, were set aside. However, the confirmation of the service tax and interest was upheld. The impugned order was modified to remove the penalties while maintaining the service tax and interest confirmation, and the appeal was disposed of accordingly. en-us Mon, 09 Oct 2023 00:00:00 +0530 Wed, 11 Oct 2023 08:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444163 The Tribunal determined that the appellant had paid the service tax and interest before the issuance of the show cause notice, rendering the imposition of penalties under Section 78 of the Finance Act, 1994, unjustified. Consequently, penalties under Section 77, 78 of the Finance Act, 1994, and Rule 15 of the Cenvat Credit Rules, 2004, were set aside. However, the confirmation of the service tax and interest was upheld. The impugned order was modified to remove the penalties while maintaining the service tax and interest confirmation, and the appeal was disposed of accordingly. Case-Laws Service Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444163