https://www.taxtmi.com/caselaws?id=201697 Penalty under Sections 76, 77 and 78 of the Finance Act was questioned where service tax and interest had already been paid before issue of the show cause notice. The Board's circular dated 3-10-2007, as relied upon, stated that proceedings conclude where tax with interest is paid before notice and there is no suppression with intent to evade. Because the order-in-appeal did not deal with the circular or its effect, the matter required reconsideration after hearing the appellant. The impugned order was set aside and the case was remanded to the Commissioner (Appeals) for fresh decision. en-us Fri, 21 Aug 2009 00:00:00 +0530 Fri, 28 Jan 2011 23:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201697 Penalty under Sections 76, 77 and 78 of the Finance Act was questioned where service tax and interest had already been paid before issue of the show cause notice. The Board's circular dated 3-10-2007, as relied upon, stated that proceedings conclude where tax with interest is paid before notice and there is no suppression with intent to evade. Because the order-in-appeal did not deal with the circular or its effect, the matter required reconsideration after hearing the appellant. The impugned order was set aside and the case was remanded to the Commissioner (Appeals) for fresh decision. Case-Laws Service Tax Fri, 21 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201697