https://www.taxtmi.com/caselaws?id=787132 Pre-notice payment under Section 73(3) of the Finance Act, 1994 was held to preclude imposition of penalty under Section 78 where service tax and interest identified on audit were paid before issuance of show cause notice; the explanatory provision in Section 73(3) removes penalty liability for such payments. The record lacked substantive evidence of suppression to warrant invoking the extended period or penalties. Consequently penalties under Section 78 and other penal provisions were set aside and the assessee permitted benefit of the statutory pre-notice payment route. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 27 Feb 2026 08:36:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787132 Pre-notice payment under Section 73(3) of the Finance Act, 1994 was held to preclude imposition of penalty under Section 78 where service tax and interest identified on audit were paid before issuance of show cause notice; the explanatory provision in Section 73(3) removes penalty liability for such payments. The record lacked substantive evidence of suppression to warrant invoking the extended period or penalties. Consequently penalties under Section 78 and other penal provisions were set aside and the assessee permitted benefit of the statutory pre-notice payment route. Case-Laws Service Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787132