Pay Service Tax Early to Avoid Show Cause Notice and Penalties u/s 78 for Non-Collusive Cases.

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....Validity of SCN - Penalty u/s 78 - if there is no suppression or collusion or willful misstatement with an intent to evade service tax and the required amount of the service tax is paid before the issue of show cause notice in that case, there is no need of issuing of any show cause notice - no penalty leviable....