2018 (10) TMI 700

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..... LLAHABAD] has held that if the service tax liability is paid and declared in ST-3 returns prior to issue of show cause notice then penalty under Section 78 ibid is not imposable - penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/70526/2017-CU[DB] - ST/A/72090/2018-CU[DB] - Dated:- 6-8-2018 - Smt. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Me .....

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..... paid entire service tax of ₹ 3.69 crores along with interest of ₹ 37.98 lakhs before 06.02.2015 and filed return on 07.04.2015 by accepting the said liability and discharging the same with self assessment for the period from April, 2014 to September, 2014 and that the show cause notice for confirmation of amounts covered by self assessment and proposal for imposition of equal penalty .....

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