Appellant has already paid entire tax liability along with ...
Appellant's Full Tax Payment u/s 73(3) of Finance Act 1994 Renders Show Cause Notice Unnecessary for Penalties.
February 6, 2017
Case Laws Service Tax AT
Appellant has already paid entire tax liability along with interest hence the provisions of Section 73(3) of the Finance Act, 1994 gets attracted in this case - SCN was not required to impose penalties - AT
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