Case Law Details
Case Name : Commissioner of Service Tax, Bangalore Vs Master Kleen (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
The material on record discloses that the assessee on being pointed out by the authorities for not paying the service tax, has paid the service tax with interest even before the issue of show cause notice. Sub-section (3) of Section 73 of the Finance Act, 1994, categorically states that if tax and interest is paid and the same is informed to the authorities, then the authorities shall not serve any notice calling upon the authorities to pay penalty.
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