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- Whether demand cum-show cause notice is valid if amount of tax along with interest is paid before serving show cause notice ?
Whether demand cum-show cause notice is valid if amount of tax along with interest is paid before serving show cause notice ?
TRT-2026-426
Issue Favourable to Tax Payer ?:- yes
Held - The assessee has paid both the service tax and interest for delayed payments before issue of show cause notice under the Act. Sub-Sec.(3) of Sec. 73 of the Finance Act, 1994 categorically states, after the payment of service tax and interest is made and the said information is furnished to the authorities, then the authorities shall not serve any notice under Sub-Sec.(1) in respect of the amount so paid. Therefore, authorities have no a.....
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