https://www.taxtmi.com/caselaws?id=778980 CESTAT CHENNAI - AT held that where the assessee had substantially self-paid service tax and interest before issuance of the SCN, no SCN should have been issued under s73(3) of the Finance Act, 1994. There was no evidence of suppression, fraud or positive act to attract the extended period; minor shortfall, if any, should have been communicated. Penalties under ss77 and 78 were unjustified and set aside under s80. The appropriation of tax paid was upheld. Impugned appellate order modified accordingly; appeal allowed in part. en-us Wed, 24 Sep 2025 00:00:00 +0530 Fri, 26 Sep 2025 08:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778980 CESTAT CHENNAI - AT held that where the assessee had substantially self-paid service tax and interest before issuance of the SCN, no SCN should have been issued under s73(3) of the Finance Act, 1994. There was no evidence of suppression, fraud or positive act to attract the extended period; minor shortfall, if any, should have been communicated. Penalties under ss77 and 78 were unjustified and set aside under s80. The appropriation of tax paid was upheld. Impugned appellate order modified accordingly; appeal allowed in part. Case-Laws Service Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778980