Service Tax Payment before issue of SCN not a bar to Impose Penalty

N & N Chopra Consltants Pvt. Ltd Vs Principal Commissioner, Goods & Service Tax & Central Excise (Delhi High Court) The facts of this case, in the opinion of this court, notes that the assessee was aware about its service tax liability; despite this knowledge, it filed its returns claiming that no liabilities were attracted. When it smelt investigation and adverse orders, it apparently approached the service tax authorities and deposited the amounts which they were admittedly liable to pay. Such being the case of foreknowledge, in the opinion of the court, itself is an important fa...