https://www.taxtmi.com/article/detailed?id=1143 Whether payment of undisputed service tax and interest before issuance of a show cause notice removes notice and penalty liability is governed by Sec. 73(3). That subsection bars notice in respect of amounts paid prior to notice if the person informs the officer in writing, but it applies only when payment (with interest) is made before service of the notice and does not depend on the quantum unpaid. The subsection is inapplicable where nonpayment stems from fraud, collusion, willful misstatement, suppression of facts or intent to evade, and the officer may still determine and recover any remaining short payment. en-us Sun, 20 Feb 2011 21:19:56 +0530 Sun, 20 Feb 2011 21:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1143 Whether payment of undisputed service tax and interest before issuance of a show cause notice removes notice and penalty liability is governed by Sec. 73(3). That subsection bars notice in respect of amounts paid prior to notice if the person informs the officer in writing, but it applies only when payment (with interest) is made before service of the notice and does not depend on the quantum unpaid. The subsection is inapplicable where nonpayment stems from fraud, collusion, willful misstatement, suppression of facts or intent to evade, and the officer may still determine and recover any remaining short payment. Articles Service Tax Sun, 20 Feb 2011 21:19:56 +0530 https://www.taxtmi.com/article/detailed?id=1143