https://www.taxtmi.com/caselaws?id=464060 Once the principal service tax dispute was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the penalty imposed on the co-noticee under Section 78A(a) of the Finance Act, 1994 did not survive. CESTAT followed its consistent view that where the main demand against the noticee company stands resolved under SVLDRS, the derivative penalty on the co-noticee loses its basis and becomes unsustainable. The penalty was accordingly set aside. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 27 Sep 2025 13:16:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464060 Once the principal service tax dispute was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the penalty imposed on the co-noticee under Section 78A(a) of the Finance Act, 1994 did not survive. CESTAT followed its consistent view that where the main demand against the noticee company stands resolved under SVLDRS, the derivative penalty on the co-noticee loses its basis and becomes unsustainable. The penalty was accordingly set aside. Case-Laws Service Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464060