https://www.taxtmi.com/caselaws?id=201563 Service tax and interest paid before issuance of the show-cause notice attracted the statutory protection in Section 73(3) of the Finance Act, 1994, which bars further proceedings where tax and interest have been discharged. On that basis, the penalties imposed for delayed filing of returns and delayed payment of service tax under Sections 76 and 77 could not be sustained. The appellate relief was granted and the penalties were set aside. en-us Fri, 23 Jul 2010 00:00:00 +0530 Sun, 16 Jan 2011 23:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201563 Service tax and interest paid before issuance of the show-cause notice attracted the statutory protection in Section 73(3) of the Finance Act, 1994, which bars further proceedings where tax and interest have been discharged. On that basis, the penalties imposed for delayed filing of returns and delayed payment of service tax under Sections 76 and 77 could not be sustained. The appellate relief was granted and the penalties were set aside. Case-Laws Service Tax Fri, 23 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201563