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2017 (4) TMI 503 - BOMBAY HIGH COURT
Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - Held that:- when an assessee had paid the service tax in full together with interest, the proceedings against the assessee would be concluded including the proceedings under Section 73(3) of the Finance Act, 1994. - Decided in favor of assessee.