2016 (12) TMI 669

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..... Later on, the levy of service tax was held ultra virus. After the retrospective amendment, the matter approach to Hon'ble Apex Court where the matter is still pending - Held that: - The appellant has paid service tax along with interest before issuance of the show cause notice. In that circumstances, I hold that penalty under Section 76 of the Finance Act, 1994 is not imposable on the appellant. .....

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..... ltra virus. After the retrospective amendment, the matter approach to Hon'ble Apex Court where the matter is still pending. The appellant has paid service tax along with interest before issuance of the show cause notice. In that circumstances, I hold that penalty under Section 76 of the Finance Act, 1994 is not imposable on the appellant. Accordingly, penalty under section 76 of the Finance Ac .....

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