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2011 (8) TMI 915 - AT - Service TaxPenalty - security and detective services - in this case, the service tax was paid on 7-12-2006 in respect of the quarter ending June 2006 and on 30-12-2006 in respect of quarter ending September 2006 and in both the cases service tax was paid before any show cause notice was issued - According to the Board’s Letter F.No. 137/167/2006-CX-4, dated 3-10-2007, once the service tax due has been paid with interest before issue of show cause notice, as provided in Section 73 discussed above, no show cause notice can be issued - Decided in favor of the assessee
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