https://www.taxtmi.com/caselaws?id=336017 Where service tax and interest are paid before issuance of the show cause notice, and no fraud, collusion, wilful misstatement or suppression of facts with intent to evade tax is established, Section 73(3) bars further penalty proceedings under the Finance Act, 1994. On that basis, penalty under Sections 76 and 78 was held unsustainable, and the penalty order was set aside. en-us Thu, 06 Oct 2016 00:00:00 +0530 Wed, 14 Dec 2016 14:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336017 Where service tax and interest are paid before issuance of the show cause notice, and no fraud, collusion, wilful misstatement or suppression of facts with intent to evade tax is established, Section 73(3) bars further penalty proceedings under the Finance Act, 1994. On that basis, penalty under Sections 76 and 78 was held unsustainable, and the penalty order was set aside. Case-Laws Service Tax Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336017