https://www.taxtmi.com/forum/issue?id=877 A contractor who paid outstanding service tax and interest before a show cause notice remains exposed to penalty if elements of deliberate tax evasion are present; Section 78 permits penalty despite pre-notice payment when intent to evade is shown. Penalties under Section 76 and Section 78 are mutually exclusive, so concurrent penalties merit scrutiny, and the adjudicating authority may remit penalties on proof of reasonable cause. en-us Thu, 21 Aug 2008 11:28:04 +0530 Thu, 23 Jan 2025 15:58:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=877 A contractor who paid outstanding service tax and interest before a show cause notice remains exposed to penalty if elements of deliberate tax evasion are present; Section 78 permits penalty despite pre-notice payment when intent to evade is shown. Penalties under Section 76 and Section 78 are mutually exclusive, so concurrent penalties merit scrutiny, and the adjudicating authority may remit penalties on proof of reasonable cause. Discussion-Forum Service Tax Thu, 21 Aug 2008 11:28:04 +0530 https://www.taxtmi.com/forum/issue?id=877