https://www.taxtmi.com/caselaws?id=259793 Where service tax and interest were paid before issuance of the show-cause notice, Section 73(3) of the Finance Act, 1994 required closure of proceedings and penalties under Sections 76, 77 and 78 were not sustainable. The penal notice did not survive on the admitted facts, so the penalties were set aside. However, the separate statutory liability to pay late fee under Rule 7(c) of the Service Tax Rules, 1994 remained enforceable, as the setting aside of penalties did not affect that independent obligation. en-us Tue, 31 Mar 2015 00:00:00 +0530 Wed, 14 Oct 2015 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259793 Where service tax and interest were paid before issuance of the show-cause notice, Section 73(3) of the Finance Act, 1994 required closure of proceedings and penalties under Sections 76, 77 and 78 were not sustainable. The penal notice did not survive on the admitted facts, so the penalties were set aside. However, the separate statutory liability to pay late fee under Rule 7(c) of the Service Tax Rules, 1994 remained enforceable, as the setting aside of penalties did not affect that independent obligation. Case-Laws Service Tax Tue, 31 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259793