https://www.taxtmi.com/caselaws?id=33479 Service tax and interest paid before issuance of the show cause notice attracted the protection of section 73(3) of the Finance Act, 1994, because the liability had been voluntarily discharged during investigation before notice. On the facts, bona fide belief and absence of intent to evade tax meant that penalties under sections 76, 77 and 78 were not warranted, while the interest liability itself remained payable. The stated ratio is that pre-notice payment of tax and interest, coupled with no intention to evade, bars notice for the amount paid and defeats penalty exposure. en-us Fri, 02 Jan 2009 00:00:00 +0530 Sat, 20 Jun 2009 16:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33479 Service tax and interest paid before issuance of the show cause notice attracted the protection of section 73(3) of the Finance Act, 1994, because the liability had been voluntarily discharged during investigation before notice. On the facts, bona fide belief and absence of intent to evade tax meant that penalties under sections 76, 77 and 78 were not warranted, while the interest liability itself remained payable. The stated ratio is that pre-notice payment of tax and interest, coupled with no intention to evade, bars notice for the amount paid and defeats penalty exposure. Case-Laws Service Tax Fri, 02 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33479