https://www.taxtmi.com/caselaws?id=248302 Where service tax and interest were paid before issuance of the show cause notice, and no extended period allegation of fraud, suppression, or misstatement was invoked, penalty was viewed as not prima facie sustainable. The reasoning relied on departmental circulars and judicial precedents indicating that proceedings stood concluded in such circumstances and that penalty was not imposable on the available record. On that basis, complete waiver of penalty was treated as a strong prima facie case, and recovery of the penalty was stayed pending disposal of the appeal. en-us Fri, 02 May 2014 00:00:00 +0530 Thu, 05 Jun 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248302 Where service tax and interest were paid before issuance of the show cause notice, and no extended period allegation of fraud, suppression, or misstatement was invoked, penalty was viewed as not prima facie sustainable. The reasoning relied on departmental circulars and judicial precedents indicating that proceedings stood concluded in such circumstances and that penalty was not imposable on the available record. On that basis, complete waiver of penalty was treated as a strong prima facie case, and recovery of the penalty was stayed pending disposal of the appeal. Case-Laws Service Tax Fri, 02 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248302