<h1>CESTAT Overturns Penalties for Service Tax Payments Made Before Show Cause Notice u/s 73(3) of Finance Act 1994.</h1> The CESTAT addressed four appeals concerning penalties related to service tax payments. The appellants had paid the due service tax and interest before receiving a Show Cause Notice (SCN). According to Section 73(3) of the Finance Act, 1994, and a related Board's Circular, no penalties should be imposed if the tax and interest are paid prior to an SCN. The CESTAT ruled that the penalties imposed by the adjudicating authority were inappropriate and set aside the orders, granting relief to the appellants.