https://www.taxtmi.com/caselaws?id=791666 Where service tax and interest were paid before the show-cause notice, the penalty provisions under Sections 76, 77 and 78 of the Finance Act, 1994 were not attracted because Section 73(3) barred notice for the amount already discharged and suppression of material facts with intent to evade was not established. Section 73(4A), introduced from 08.04.2011, could not be applied to a prior period, and in any event it was inapplicable on the recorded facts for absence of suppression. The order declining penalty was therefore upheld and the Revenue challenge failed. en-us Thu, 26 Feb 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791666 Where service tax and interest were paid before the show-cause notice, the penalty provisions under Sections 76, 77 and 78 of the Finance Act, 1994 were not attracted because Section 73(3) barred notice for the amount already discharged and suppression of material facts with intent to evade was not established. Section 73(4A), introduced from 08.04.2011, could not be applied to a prior period, and in any event it was inapplicable on the recorded facts for absence of suppression. The order declining penalty was therefore upheld and the Revenue challenge failed. Case-Laws Service Tax Thu, 26 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791666