https://www.taxtmi.com/caselaws?id=443389 Where the assessee paid the differential service tax with interest before the show cause notice and informed the department, the dispute was treated as interpretational rather than involving suppression, fraud, wilful misstatement or intent to evade. On those facts, section 73(4) was not attracted and closure under section 73(3) was available. The show cause notice and penalty were therefore not sustainable, and the impugned order was set aside with consequential relief to the assessee. en-us Thu, 21 Sep 2023 00:00:00 +0530 Fri, 22 Sep 2023 09:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443389 Where the assessee paid the differential service tax with interest before the show cause notice and informed the department, the dispute was treated as interpretational rather than involving suppression, fraud, wilful misstatement or intent to evade. On those facts, section 73(4) was not attracted and closure under section 73(3) was available. The show cause notice and penalty were therefore not sustainable, and the impugned order was set aside with consequential relief to the assessee. Case-Laws Service Tax Thu, 21 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443389