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2018 (11) TMI 305 - CESTAT ALLAHABADPenalties u/s 77 and 78 of FA, 1994 read with Rule 15(2) of CCR 2004 - payment of service tax before issuance of SCN - Held that:- Revenue has agreed that the entire amount confirmed was paid before issue of show cause notice and has been appropriated through the Order-in-Original - sub-section 3 of section 73 of the Finance Act, 1994 has provided if service tax is paid before issue of show cause notice, the proceedings get concluded. There was no need for issue of show cause notice in respect of the demands confirmed in the Order-in-Original - penalty set aside - appeal allowed.
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