https://www.taxtmi.com/caselaws?id=238026 Pre-notice payment of service tax and interest on GTA services, coupled with corresponding admissible Cenvat credit, was treated as revenue neutral. On that footing, no occasion was seen for issuance of a show cause notice under Section 73(3) of the Finance Act, 1994, and the assessee was held entitled to relief from penalty under Section 80. Penalty under Section 76 was therefore not warranted because the tax demand had been discharged before the notice and the circumstances did not justify penal action. en-us Mon, 12 Aug 2013 00:00:00 +0530 Mon, 14 Oct 2013 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238026 Pre-notice payment of service tax and interest on GTA services, coupled with corresponding admissible Cenvat credit, was treated as revenue neutral. On that footing, no occasion was seen for issuance of a show cause notice under Section 73(3) of the Finance Act, 1994, and the assessee was held entitled to relief from penalty under Section 80. Penalty under Section 76 was therefore not warranted because the tax demand had been discharged before the notice and the circumstances did not justify penal action. Case-Laws Service Tax Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238026