https://www.taxtmi.com/caselaws?id=77293 Where the service tax shortfall was paid before issuance of the show cause notice, Section 73(3) of the Finance Act, 1994 applied and relieved the assessee from further litigation on that demand. On that footing, the foundation for penal proceedings did not survive, because the shortfall had already been made good before notice. Penalty under Section 76 was therefore held to be not sustainable, and the appeal succeeded. en-us Wed, 23 Jun 2010 00:00:00 +0530 Fri, 29 Oct 2010 13:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77293 Where the service tax shortfall was paid before issuance of the show cause notice, Section 73(3) of the Finance Act, 1994 applied and relieved the assessee from further litigation on that demand. On that footing, the foundation for penal proceedings did not survive, because the shortfall had already been made good before notice. Penalty under Section 76 was therefore held to be not sustainable, and the appeal succeeded. Case-Laws Service Tax Wed, 23 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77293