Penalty not imposable on Service Tax Paid before Issuance of SCN

Nurture Marketing Pvt. Ltd Vs Commr. of CGST & CX (CESTAT Kolkata)

Appellant submitted that the commission in respect of volume purchase by the Second Level of distributor for the periods of 2006-07 to 2010-11 earned by the appellant is to the tune of Rs.1,22,46,991/- and the Service Tax on the same was Rs.13,94,933/- and the same has been paid along with interest before issuance of show cause notice and therefore the proceedings should have been concluded whereas the Ld. Authorized Representative for the Department has

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