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<h1>Penalty cannot be imposed if tax and interest paid before notice. Tribunal sets aside penalty order.</h1> The Appellate Tribunal CESTAT, Chennai held that penalty cannot be imposed if service tax and interest were paid before the show-cause notice. Relying on ... Penalty - The assessees herein paid service tax prior to the issue of show-cause notice and subsequently they have also paid interest. The issue in dispute in the appeal is as to whether they are liable to penalty. Held that- in the light of the various decisions set aside the penalty. The Appellate Tribunal CESTAT, Chennai ruled that penalty cannot be imposed if service tax and interest have been paid prior to the show-cause notice. The decision was based on previous Tribunal orders and Finance Act provisions. The impugned order regarding penalty was set aside, and the appeal was allowed.
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