https://www.taxtmi.com/caselaws?id=268443 Where service tax and interest were paid before the show cause notice, and the liability had already been admitted, the statutory benefit under Section 73(3) applied. The recorded facts did not show suppression of facts, contumacious conduct, or intent to evade tax, so the basis for penalty did not survive. On that footing, the penalties under Sections 77 and 78 were set aside, and the assessee was held entitled to refund of the excess tax, proportionate interest, and any penalty deposited. en-us Fri, 15 May 2015 00:00:00 +0530 Thu, 26 Nov 2015 06:50:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268443 Where service tax and interest were paid before the show cause notice, and the liability had already been admitted, the statutory benefit under Section 73(3) applied. The recorded facts did not show suppression of facts, contumacious conduct, or intent to evade tax, so the basis for penalty did not survive. On that footing, the penalties under Sections 77 and 78 were set aside, and the assessee was held entitled to refund of the excess tax, proportionate interest, and any penalty deposited. Case-Laws Service Tax Fri, 15 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268443