https://www.taxtmi.com/caselaws?id=290077 Where service tax and interest are voluntarily paid before issuance of the show cause notice, continuation of proceedings under Section 73 to impose penalty is not justified because the statutory purpose of recovery has already been met. The liability to tax was not disputed, and the prior deposit satisfied the revenue claim. The demand and interest were maintained, but the penalty was set aside. en-us Thu, 12 Sep 2019 00:00:00 +0530 Mon, 07 Sep 2020 19:31:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290077 Where service tax and interest are voluntarily paid before issuance of the show cause notice, continuation of proceedings under Section 73 to impose penalty is not justified because the statutory purpose of recovery has already been met. The liability to tax was not disputed, and the prior deposit satisfied the revenue claim. The demand and interest were maintained, but the penalty was set aside. Case-Laws Service Tax Thu, 12 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290077