https://www.taxtmi.com/caselaws?id=245091 Where service tax and interest were paid before issuance of the show cause notice, Section 73(3) was treated as barring further notice and, on that basis, penalty proceedings under Section 77 were held unwarranted. The Tribunal applied the cited High Court principle that pre-notice payment of tax and interest defeats penal action on the same default, and the penalty was set aside in favour of the assessee. en-us Mon, 25 Nov 2013 00:00:00 +0530 Wed, 19 Mar 2014 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245091 Where service tax and interest were paid before issuance of the show cause notice, Section 73(3) was treated as barring further notice and, on that basis, penalty proceedings under Section 77 were held unwarranted. The Tribunal applied the cited High Court principle that pre-notice payment of tax and interest defeats penal action on the same default, and the penalty was set aside in favour of the assessee. Case-Laws Service Tax Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245091