https://www.taxtmi.com/caselaws?id=389707 Where service tax and interest are paid before issuance of show cause notice, section 73(3) of the Finance Act, 1994 protects the assessee if the department does not establish fraud, collusion, wilful misstatement, or suppression of facts. On these facts, the notices were issued after audit objections and no positive material showed the requisite mens rea. The pre-notice payment mechanism therefore applied, the notices were unsustainable for the amount so paid, and the consequential penalty-related demands could not stand. en-us Tue, 06 Aug 2019 00:00:00 +0530 Mon, 16 Dec 2019 09:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389707 Where service tax and interest are paid before issuance of show cause notice, section 73(3) of the Finance Act, 1994 protects the assessee if the department does not establish fraud, collusion, wilful misstatement, or suppression of facts. On these facts, the notices were issued after audit objections and no positive material showed the requisite mens rea. The pre-notice payment mechanism therefore applied, the notices were unsustainable for the amount so paid, and the consequential penalty-related demands could not stand. Case-Laws Service Tax Tue, 06 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389707