https://www.taxtmi.com/article/detailed?id=230 Payment of service tax plus interest before issuance of a show cause notice precludes service of that notice in respect of the amount so paid under Section 73(3) of the Finance Act, 1994; interest is payable on such voluntary payments and on any short payment or erroneous refund as determined. An equivalent provision under the Central Excise law allows payment on self-ascertainment or officer assessment before notice, and trade instructions advise that immediate payment with interest upon determination will prevent issuance of show cause notices, subject to exceptions for fraud, collusion, willful misstatement, suppression of facts or intent to evade. en-us Wed, 19 Nov 2008 00:00:00 +0530 Wed, 19 Nov 2008 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=230 Payment of service tax plus interest before issuance of a show cause notice precludes service of that notice in respect of the amount so paid under Section 73(3) of the Finance Act, 1994; interest is payable on such voluntary payments and on any short payment or erroneous refund as determined. An equivalent provision under the Central Excise law allows payment on self-ascertainment or officer assessment before notice, and trade instructions advise that immediate payment with interest upon determination will prevent issuance of show cause notices, subject to exceptions for fraud, collusion, willful misstatement, suppression of facts or intent to evade. Articles Service Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=230