2006 (4) TMI 26

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..... ce of show cause notice, there is not need to issue any show cause notice to the assessee - Penalty set aside - Appeal No. ESM/437/2004 - Order No. A/240/KOL/2006 - Dated:- 4-4-2006 - [Order] - Thi .....

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..... ommissioner (Appeals) has set aside the penalty on the ground that the respondents have paid the amount of Service Tax on their own before issuance of the show cause notice. 4. I find from Section 7 .....

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