Penalty U/s. 78 to be waived if Service Tax and interest been paid before issue of SCN

CESTAT, CHENNAI BENCH G. Kannan Versus Commissioner of Central Excise (Service Tax), Madurai Ashok Jindal, JUDICIAL MEMBER FINAL ORDER NOS. 928-930 OF 2012 APPEAL NOS. ST/454 TO 456 OF 2012 SEPTEMBER  13, 2012 JUDGMENT 1. The appellants are seeking waiver of penalties under Section 78 of the Finance Act, 1994 on the premise that they have paid service tax before issuance of the show-cause notice. Further, they also contended that they being individuals are providing service in the remote area of Tamil Nadu, as such they are not aware of the provisions of Finance Act, 1994. 2...