https://www.taxtmi.com/caselaws?id=212344 Where service tax and interest are paid and the authorities are informed before issuance of the show cause notice, Section 73(3) of the Finance Act, 1994 bars notice for recovery of penalty. On those facts, the assessee had discharged the tax liability with interest before notice, so penalty under Section 76 was not leviable. The Karnataka HC upheld the order setting aside the penalty and sustained the Tribunal's deletion of the penalty in favour of the assessee. en-us Thu, 08 Sep 2011 00:00:00 +0530 Tue, 02 Dec 2025 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212344 Where service tax and interest are paid and the authorities are informed before issuance of the show cause notice, Section 73(3) of the Finance Act, 1994 bars notice for recovery of penalty. On those facts, the assessee had discharged the tax liability with interest before notice, so penalty under Section 76 was not leviable. The Karnataka HC upheld the order setting aside the penalty and sustained the Tribunal's deletion of the penalty in favour of the assessee. Case-Laws Service Tax Thu, 08 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212344