Conclusion of adjudication: voluntary payment of service tax with interest and penalty terminates Finance Act proceedings against the payer. Payment of service tax with interest and the prescribed penalty by a person issued a show cause notice leads to conclusion of the entire adjudication proceedings under the Finance Act in respect of that person; where notices are served on other persons under the subsection, proceedings in respect of those other persons are also deemed concluded. The same payment-based conclusion principle applies to the parallel subsection for other cases.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Conclusion of adjudication: voluntary payment of service tax with interest and penalty terminates Finance Act proceedings against the payer.
Payment of service tax with interest and the prescribed penalty by a person issued a show cause notice leads to conclusion of the entire adjudication proceedings under the Finance Act in respect of that person; where notices are served on other persons under the subsection, proceedings in respect of those other persons are also deemed concluded. The same payment-based conclusion principle applies to the parallel subsection for other cases.
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