https://www.taxtmi.com/caselaws?id=206602 HC held that where the assessee paid the service tax and interest for delayed payments and furnished that information before issuance of any show-cause notice, Sub-sec. (3) of Sec. 73 bars the authorities from issuing notices under Sub-sec. (1) in respect of the amounts so paid. Consequently, the authorities lacked jurisdiction to initiate penalty proceedings under Sec. 76 in respect of those amounts, and the appeals were dismissed in favour of the assessee. en-us Thu, 08 Sep 2011 00:00:00 +0530 Wed, 20 Aug 2025 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206602 HC held that where the assessee paid the service tax and interest for delayed payments and furnished that information before issuance of any show-cause notice, Sub-sec. (3) of Sec. 73 bars the authorities from issuing notices under Sub-sec. (1) in respect of the amounts so paid. Consequently, the authorities lacked jurisdiction to initiate penalty proceedings under Sec. 76 in respect of those amounts, and the appeals were dismissed in favour of the assessee. Case-Laws Service Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206602