https://www.taxtmi.com/caselaws?id=765149 Karnataka HC held that service tax proceedings were redundant where petitioner had paid entire service tax amount of Rs.20,64,849/- including penalty before show cause notice issuance in 2009, though notice was issued in 2013. Court confirmed petitioner's services classified as Works Contract Service for construction, installation, maintenance of petrol bunks. Relying on precedent, HC ruled that under Section 73(3) of Finance Act 1994, authorities cannot initiate penalty proceedings under Section 76 after service tax and interest payment. Impugned orders and notices quashed as all dues were settled prior to notice. en-us Mon, 06 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765149 Karnataka HC held that service tax proceedings were redundant where petitioner had paid entire service tax amount of Rs.20,64,849/- including penalty before show cause notice issuance in 2009, though notice was issued in 2013. Court confirmed petitioner's services classified as Works Contract Service for construction, installation, maintenance of petrol bunks. Relying on precedent, HC ruled that under Section 73(3) of Finance Act 1994, authorities cannot initiate penalty proceedings under Section 76 after service tax and interest payment. Impugned orders and notices quashed as all dues were settled prior to notice. Case-Laws Service Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765149