https://www.taxtmi.com/caselaws?id=380943 The appellant was accused of suppressing service tax details in their ST-3 return. Despite voluntarily paying the tax, interest, and penalties, the adjudicating authority confirmed the demand. The issue of imposing penalties when taxes were paid before the Show Cause Notice was debated. The CESTAT Bangalore ruled in favor of the appellant, citing precedents that payment before notice issuance precludes further action. The unnecessary notice led to the setting aside of penalties, allowing the appeal and overturning the original order. en-us Fri, 29 Mar 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380943 The appellant was accused of suppressing service tax details in their ST-3 return. Despite voluntarily paying the tax, interest, and penalties, the adjudicating authority confirmed the demand. The issue of imposing penalties when taxes were paid before the Show Cause Notice was debated. The CESTAT Bangalore ruled in favor of the appellant, citing precedents that payment before notice issuance precludes further action. The unnecessary notice led to the setting aside of penalties, allowing the appeal and overturning the original order. Case-Laws Service Tax Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380943