https://www.taxtmi.com/caselaws?id=3793 Prior payment of service tax and interest before issue of a show cause notice was treated as ending penalty proceedings under the statutory scheme. The text states that, where tax and interest are discharged on the assessee's own or departmental prompting before notice, section 73(3) of the Finance Act, 1994 contemplates non-pursuit of penal action, and section 80 supports non-imposition of penalty in appropriate cases. On that basis, the penalties imposed under sections 76, 77 and 78 were set aside, and relief was granted to the assessees. en-us Wed, 19 Mar 2008 00:00:00 +0530 Sat, 25 Oct 2008 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3793 Prior payment of service tax and interest before issue of a show cause notice was treated as ending penalty proceedings under the statutory scheme. The text states that, where tax and interest are discharged on the assessee's own or departmental prompting before notice, section 73(3) of the Finance Act, 1994 contemplates non-pursuit of penal action, and section 80 supports non-imposition of penalty in appropriate cases. On that basis, the penalties imposed under sections 76, 77 and 78 were set aside, and relief was granted to the assessees. Case-Laws Service Tax Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3793