https://www.taxtmi.com/caselaws?id=254838 Where service tax and interest were paid before issue of the show cause notice, the statutory bar in Section 73(3) applied and the notice ought not to have been issued. On that footing, the foundation for penalty proceedings was absent, because the liability had already been discharged before notice. Penalty under Section 76 was therefore not sustainable and was set aside in favour of the assessee. en-us Fri, 27 Dec 2013 00:00:00 +0530 Thu, 01 Jan 2015 21:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254838 Where service tax and interest were paid before issue of the show cause notice, the statutory bar in Section 73(3) applied and the notice ought not to have been issued. On that footing, the foundation for penalty proceedings was absent, because the liability had already been discharged before notice. Penalty under Section 76 was therefore not sustainable and was set aside in favour of the assessee. Case-Laws Service Tax Fri, 27 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254838