https://www.taxtmi.com/caselaws?id=363129 Penalty is generally not justified where the service tax and interest for the disputed period are paid before issue of the show cause notice, as the statutory basis for penal action is not attracted on those facts. For a later-period demand based on alleged electricity-related service charges, the absence of supporting documentary evidence was material, although an affidavit supported the assessee's claim that such recoveries had stopped. The matter was therefore remanded for de novo consideration on evidence, leaving the substantive tax question open for fresh adjudication. en-us Fri, 06 Jul 2018 00:00:00 +0530 Sat, 21 Jul 2018 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363129 Penalty is generally not justified where the service tax and interest for the disputed period are paid before issue of the show cause notice, as the statutory basis for penal action is not attracted on those facts. For a later-period demand based on alleged electricity-related service charges, the absence of supporting documentary evidence was material, although an affidavit supported the assessee's claim that such recoveries had stopped. The matter was therefore remanded for de novo consideration on evidence, leaving the substantive tax question open for fresh adjudication. Case-Laws Service Tax Fri, 06 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363129