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2016 (6) TMI 677 - CESTAT HYDERABADLevy of penalty - ppellant had paid the service tax along with interest immediately on pointing out by the department and even before issuance of show cause notice. - Held that:- , the Show cause notice has been issued after the prescribed period of time alleging suppression and proposing to impose penalty. Sub-section(3) of Section 73 of Finance Act, 1994, lays down that no notice shall be served if the service tax along with interest is paid and informed to the authorities. - the penalties imposed is not legally sustainable. - Decided in favor of assessee.
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