https://www.taxtmi.com/caselaws?id=353689 Pre-notice payment of short-paid service tax with interest, together with intimation to the department, brought the case within the protection of section 73(3) of the Finance Act, 1994. Once that statutory benefit applied, the tax already paid before the show cause notice was treated as sufficient, and a separate notice for the amount so discharged was unnecessary. In that setting, the late fee prescribed under section 70 of the Finance Act, 1994 read with Rule 7C of the Service Tax Rules, 1994 could not be sustained and was set aside. en-us Thu, 16 Nov 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:25:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353689 Pre-notice payment of short-paid service tax with interest, together with intimation to the department, brought the case within the protection of section 73(3) of the Finance Act, 1994. Once that statutory benefit applied, the tax already paid before the show cause notice was treated as sufficient, and a separate notice for the amount so discharged was unnecessary. In that setting, the late fee prescribed under section 70 of the Finance Act, 1994 read with Rule 7C of the Service Tax Rules, 1994 could not be sustained and was set aside. Case-Laws Service Tax Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353689