https://www.taxtmi.com/caselaws?id=206630 Voluntary payment of service tax and interest after liability was clarified, without any prior investigation or show-cause notice, was treated as falling within Section 73 of the Finance Act, 1994. On those facts, the penalty was held to be unsustainable because the assessee had approached the departmental authorities on its own and discharged the dues promptly. The penalty was set aside and the appeal was allowed. en-us Fri, 19 Aug 2011 00:00:00 +0530 Thu, 23 Feb 2012 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206630 Voluntary payment of service tax and interest after liability was clarified, without any prior investigation or show-cause notice, was treated as falling within Section 73 of the Finance Act, 1994. On those facts, the penalty was held to be unsustainable because the assessee had approached the departmental authorities on its own and discharged the dues promptly. The penalty was set aside and the appeal was allowed. Case-Laws Service Tax Fri, 19 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206630