https://www.taxtmi.com/caselaws?id=792880 Service tax and interest paid before issuance of the show cause notice, with due intimation to the department, attracted the protection of section 73(3) of the Finance Act, 1994. On that basis, no notice was required for the amount so paid, and Explanation 2 to the proviso supported immunity from penalty in respect of such payment and interest thereon. The Tribunal accepted that this statutory protection applied on the facts and held that the penalty under section 78 could not be sustained. en-us Fri, 29 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792880 Service tax and interest paid before issuance of the show cause notice, with due intimation to the department, attracted the protection of section 73(3) of the Finance Act, 1994. On that basis, no notice was required for the amount so paid, and Explanation 2 to the proviso supported immunity from penalty in respect of such payment and interest thereon. The Tribunal accepted that this statutory protection applied on the facts and held that the penalty under section 78 could not be sustained. Case-Laws Service Tax Fri, 29 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792880