https://www.taxtmi.com/caselaws?id=78787 The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessee, holding that the penalty cannot be imposed as they had already paid the service tax and interest before the show-cause notice. The decision was based on the Finance Act, 1994 and a CBEC Circular. The impugned order was set aside, and the appeal was allowed. en-us Wed, 30 Jun 2010 00:00:00 +0530 Tue, 28 Dec 2010 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78787 The Appellate Tribunal CESTAT, Chennai ruled in favor of the assessee, holding that the penalty cannot be imposed as they had already paid the service tax and interest before the show-cause notice. The decision was based on the Finance Act, 1994 and a CBEC Circular. The impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78787