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    <title>2006 (12) TMI 536 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the levy of penalty and interest for paying Service Tax before the issue of Show Cause Notice. Relying on precedents, the Tribunal held that interest and penalty were not applicable in this scenario. The appellant&#039;s appeal was allowed, leading to the refund of interest paid pre-Show Cause Notice issuance.</description>
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    <pubDate>Thu, 14 Dec 2006 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=194550</link>
      <description>The Tribunal set aside the levy of penalty and interest for paying Service Tax before the issue of Show Cause Notice. Relying on precedents, the Tribunal held that interest and penalty were not applicable in this scenario. The appellant&#039;s appeal was allowed, leading to the refund of interest paid pre-Show Cause Notice issuance.</description>
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      <pubDate>Thu, 14 Dec 2006 00:00:00 +0530</pubDate>
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