No penalty if tax alongwith interest paid before issuance of SCN

YCH Logistics (India) Pvt. Ltd Vs C.C.E & C.S.T (CESTAT Bangalore) The services imported by the assessee are taxable services and are chargeable to Service Tax but they had not paid the Service Tax applicable on the same. The assessee were liable to pay the Service Tax on import of such services as a recipient as provided under Section 66A of the Finance Act, 1994. On being pointed out by the Audit Party, the assessee accepted the contention of the audit and paid the Service Tax amount alongwith interest before issue of show cause notice. Now the issue under consideration is that whether i...