https://www.taxtmi.com/caselaws?id=4319 Penalty remained sustainable where service tax liability was discharged only after departmental inquiry, even if tax and interest were paid before issuance of the show cause notice. The CESTAT relied on settled precedent to reject the appellants' plea that pre-notice payment automatically absolved them from penalty. On that basis, the Tribunal held that the timing of payment did not wipe out penal exposure once departmental proceedings had already been initiated, and the appeal was rejected. en-us Wed, 19 Dec 2007 00:00:00 +0530 Wed, 31 Dec 2008 07:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4319 Penalty remained sustainable where service tax liability was discharged only after departmental inquiry, even if tax and interest were paid before issuance of the show cause notice. The CESTAT relied on settled precedent to reject the appellants' plea that pre-notice payment automatically absolved them from penalty. On that basis, the Tribunal held that the timing of payment did not wipe out penal exposure once departmental proceedings had already been initiated, and the appeal was rejected. Case-Laws Service Tax Wed, 19 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4319