https://www.taxtmi.com/caselaws?id=767189 CESTAT Allahabad set aside demand notice under Section 73 proviso where appellant had already self-assessed tax liabilities through ST-3 returns. Tribunal held issuance of SCN for recovery of self-assessed tax was unwarranted as tax was deposited before SCN issuance. Demand for service tax on cancellation charges, cheque return charges, and miscellaneous income was rejected as these constituted penalties without service element. Penalties under Sections 78 and 77(2) were deemed unjustified. Demand on RCM services was unsustainable due to revenue neutrality principle as appellant could claim CENVAT credit. Appeal allowed entirely. en-us Mon, 10 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767189 CESTAT Allahabad set aside demand notice under Section 73 proviso where appellant had already self-assessed tax liabilities through ST-3 returns. Tribunal held issuance of SCN for recovery of self-assessed tax was unwarranted as tax was deposited before SCN issuance. Demand for service tax on cancellation charges, cheque return charges, and miscellaneous income was rejected as these constituted penalties without service element. Penalties under Sections 78 and 77(2) were deemed unjustified. Demand on RCM services was unsustainable due to revenue neutrality principle as appellant could claim CENVAT credit. Appeal allowed entirely. Case-Laws Service Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767189