https://www.taxtmi.com/highlights?id=34437 Delayed payment of service tax with interest before issue of SCN - Invocation of section 73(4) - Levy of penalty - the adjudicating authority has failed to record any evidence to demonstrate that there has been suppression with intent to evade tax - there was every reason to resort to section 73(3) of FA, 1994 to stop further proceedings consequent upon the payment of tax and interest in full - penalties set aside en-us Wed, 19 Apr 2017 07:07:00 +0530 Tue, 18 Apr 2017 12:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34437 Delayed payment of service tax with interest before issue of SCN - Invocation of section 73(4) - Levy of penalty - the adjudicating authority has failed to record any evidence to demonstrate that there has been suppression with intent to evade tax - there was every reason to resort to section 73(3) of FA, 1994 to stop further proceedings consequent upon the payment of tax and interest in full - penalties set aside Highlights Service Tax Wed, 19 Apr 2017 07:07:00 +0530 https://www.taxtmi.com/highlights?id=34437