https://www.taxtmi.com/caselaws?id=462178 Where service tax and interest are paid before issuance of the show cause notice, penalty is not sustainable under service tax law. The dispute was confined to penalty because the tax liability had already been discharged voluntarily with interest before notice, and the consistent view applied in similar matters was that such prior payment removes the basis for penal action. Penalty was therefore held not leviable, and the appeal succeeded with the penalty set aside. en-us Thu, 25 Jan 2007 00:00:00 +0530 Fri, 30 May 2025 14:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462178 Where service tax and interest are paid before issuance of the show cause notice, penalty is not sustainable under service tax law. The dispute was confined to penalty because the tax liability had already been discharged voluntarily with interest before notice, and the consistent view applied in similar matters was that such prior payment removes the basis for penal action. Penalty was therefore held not leviable, and the appeal succeeded with the penalty set aside. Case-Laws Service Tax Thu, 25 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462178