https://www.taxtmi.com/caselaws?id=781045 CESTAT AHMEDABAD - AT allowed the appeal, set aside the penalty under s.78 of the Finance Act and held the appellant entitled to benefit under s.73(3). The Tribunal found service tax and interest were paid during audit before issuance of SCN, with no evidence of fraud, collusion, willful suppression or positive act to evade duty. In these facts the extended period could not be invoked and penalty was unsustainable. Precedents treating payment during audit as bar to penalty were relied upon. en-us Fri, 24 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781045 CESTAT AHMEDABAD - AT allowed the appeal, set aside the penalty under s.78 of the Finance Act and held the appellant entitled to benefit under s.73(3). The Tribunal found service tax and interest were paid during audit before issuance of SCN, with no evidence of fraud, collusion, willful suppression or positive act to evade duty. In these facts the extended period could not be invoked and penalty was unsustainable. Precedents treating payment during audit as bar to penalty were relied upon. Case-Laws Service Tax Fri, 24 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781045