2011 (9) TMI 1131 - HC - Service Tax

Summary

The Karnataka High Court dismissed the appeal by the Revenue against the Tribunal's order setting aside penalties imposed under Section 76 of the Finance Act, 1994 for non-payment of service tax on due dates. The assessee had paid the tax and interest before the show cause notice was issued, as allowed under Section 73(3) of the Act. The Court found no legal infirmity in the Tribunal's decision and ruled in favor of the assessee.