https://www.taxtmi.com/caselaws?id=33045 Where service tax liability is discharged before issue of the show-cause notice, penal consequences under sections 76, 77 and 78 are not warranted and the penalties are set aside. However, pre-notice payment does not extinguish the liability to interest for the period of delay, and interest remains payable notwithstanding the belated discharge of tax. The appellate order was therefore modified to delete the penalties while sustaining interest liability, resulting in only partial relief to the assessee. en-us Fri, 03 Oct 2008 00:00:00 +0530 Sun, 19 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33045 Where service tax liability is discharged before issue of the show-cause notice, penal consequences under sections 76, 77 and 78 are not warranted and the penalties are set aside. However, pre-notice payment does not extinguish the liability to interest for the period of delay, and interest remains payable notwithstanding the belated discharge of tax. The appellate order was therefore modified to delete the penalties while sustaining interest liability, resulting in only partial relief to the assessee. Case-Laws Service Tax Fri, 03 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33045