https://www.taxtmi.com/highlights?id=6880 As the appellant had discharged the Service Tax liability on being pointed out & is not contesting the Service Tax liability and interest thereof the lower authorities should not have issued the show cause notice as provisions of Section 73 (3) may apply in this case. - AT en-us Sat, 16 Feb 2013 15:36:08 +0530 Sat, 16 Feb 2013 15:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=6880 As the appellant had discharged the Service Tax liability on being pointed out & is not contesting the Service Tax liability and interest thereof the lower authorities should not have issued the show cause notice as provisions of Section 73 (3) may apply in this case. - AT Highlights Service Tax Sat, 16 Feb 2013 15:36:08 +0530 https://www.taxtmi.com/highlights?id=6880