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2017 (7) TMI 525 - AT - Service TaxPenalty u/s 77 and 78 - Banking and others Financial Services - Held that: - the said SCN dated 08.06.2010 is not sustainable in respect of Service Tax amount of ₹ 25,06,459/- since the said tax was paid alongwith applicable interest before issue of SCN. Therefore, as provided under Sub-Section 3 of Section 73 of Finance Act, 1994, this SCN in respect of said amount is not sustainable - penalty set aside - appeal allowed - decided in favor of appellant.
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