https://www.taxtmi.com/caselaws?id=791170 Where service tax and interest on rent-a-cab services under reverse charge were paid before the show cause notice and the department was informed in writing, Section 73(3) of the Finance Act, 1994 barred issuance of notice for the amount so paid. The CESTAT held that the demand could not survive on that settled liability, and the connected interest and penalty also failed. The allegation of suppression was not sustained, as the liability had been paid and intimated before notice, so invocation of the extended period was not justified. en-us Tue, 05 May 2026 00:00:00 +0530 Thu, 07 May 2026 07:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791170 Where service tax and interest on rent-a-cab services under reverse charge were paid before the show cause notice and the department was informed in writing, Section 73(3) of the Finance Act, 1994 barred issuance of notice for the amount so paid. The CESTAT held that the demand could not survive on that settled liability, and the connected interest and penalty also failed. The allegation of suppression was not sustained, as the liability had been paid and intimated before notice, so invocation of the extended period was not justified. Case-Laws Service Tax Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791170