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2013 (3) TMI 224 - AT - Service TaxPenalty - Payment of service tax before issuance of show cause notice - section 73(3) - held that:- it is a mandate of the Act that if any assessee does not pay service tax in time and does not file the return in time, but later on, on their own ascertainment they pay service tax along with interest and file the return and inform the department in writing, in that case show cause notice is not required to be issued. Same has been clarified by the Board circular. - No merit in the impugned order qua imposition of penalty on the appellant. - Decided in favor of assessee.
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