https://www.taxtmi.com/caselaws?id=248485 Where service tax and interest were paid before issuance of the show cause notice, further penalty proceedings were barred under Section 73(3) of the Finance Act, 1994. The assessee had discharged the tax liability with interest in advance of notice, and the appellate authority found no basis to sustain penalty. The departmental challenge therefore failed, and the penalty was held not sustainable. en-us Fri, 17 Feb 2012 00:00:00 +0530 Fri, 13 Jun 2014 11:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248485 Where service tax and interest were paid before issuance of the show cause notice, further penalty proceedings were barred under Section 73(3) of the Finance Act, 1994. The assessee had discharged the tax liability with interest in advance of notice, and the appellate authority found no basis to sustain penalty. The departmental challenge therefore failed, and the penalty was held not sustainable. Case-Laws Service Tax Fri, 17 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248485