2015 (1) TMI 37

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..... see pays the entire amount of service tax payable with interest before issue of show cause notice. In this case this obligation has been fulfilled, therefore no show cause notice should have been issued in the first place. When show cause notice itself should not have been issued, penalty naturally could not have been imposed. Therefore, there is no merit in the impugned order and accordingly the .....

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..... show cause notice, therefore no penalty is imposable. 2. On an appeal filed by the Revenue, Commissioner (Appeals) has imposed penalty under Section 76. Appellant is in appeal against this decision. According to the provisions of Section 73(3) of the Finance Act, 1994, no show cause notice shall be served if an assessee pays the entire amount of service tax payable with interest before issue of .....

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