https://www.taxtmi.com/caselaws?id=203078 Pre-notice payment of service tax and interest does not automatically wipe out liability for interest and penalties where non-compliance is found to be wilful and accompanied by suppression. The Tribunal noted that the assessee had rendered taxable cable operator and multi system operator services without meeting statutory requirements during the relevant period, and that tax and interest were paid only after departmental intervention. The appellate order setting aside interest and penalties solely because payment was made before the show cause notice was held unsustainable; the original authority's findings of deliberate evasion and suppression, together with the imposed interest and penalties, were restored. en-us Fri, 06 Aug 2010 00:00:00 +0530 Wed, 04 May 2011 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203078 Pre-notice payment of service tax and interest does not automatically wipe out liability for interest and penalties where non-compliance is found to be wilful and accompanied by suppression. The Tribunal noted that the assessee had rendered taxable cable operator and multi system operator services without meeting statutory requirements during the relevant period, and that tax and interest were paid only after departmental intervention. The appellate order setting aside interest and penalties solely because payment was made before the show cause notice was held unsustainable; the original authority's findings of deliberate evasion and suppression, together with the imposed interest and penalties, were restored. Case-Laws Service Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203078