Service Tax Penalties not valid if no deliberate suppression of facts

RPP Infra Projects Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT held that department has to refrain from issuing Show Cause Notice if the appellant pays up the service tax along with interest as ascertained by himself or by the officers. In the present case, the appellant has paid up the service tax along with interest on 4.5.2012 and 16.8.2012. The Show Cause Notice was issued only on 22.10.2012. The learned AR has submitted that there is deliberate suppression of facts and therefore the Show Cause Notice issued and the penalties imposed are proper. One of the argu...