<h1>Court Rules No Penalty for Pre-Notice Tax Payment u/s 73(3) of Finance Act; Appeal Allowed.</h1> The appellant, involved in paying commissions to foreign agents, mistakenly believed they were exempt from Service Tax due to foreign exchange transactions. Upon being informed by authorities of their tax liability, they promptly paid the Service Tax and interest before the issuance of a show cause notice. The relevant period was from July 2004 to March 2006, with the notice issued in October 2006. The court ruled that since the tax and interest were paid before the notice, under Section 73(3) of the Finance Act, no penalty was warranted. The appeal was allowed, and the prior order was set aside.