https://www.taxtmi.com/caselaws?id=268298 Where service tax and interest are paid before issuance of notice, and the department is informed in writing, section 73(3) bars issuance of a notice for the amount so paid. On that basis, penalty proceedings under sections 76, 77 and 78 were held unsustainable because the liability had already been discharged and communicated before the show-cause notice. en-us Fri, 15 May 2015 00:00:00 +0530 Tue, 24 Nov 2015 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268298 Where service tax and interest are paid before issuance of notice, and the department is informed in writing, section 73(3) bars issuance of a notice for the amount so paid. On that basis, penalty proceedings under sections 76, 77 and 78 were held unsustainable because the liability had already been discharged and communicated before the show-cause notice. Case-Laws Service Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268298