No Penalty When Service Tax Paid with Interest Pre-Issuance of SCN

National Power Engineering Company Vs Commissioner of CGST & Central Excise (CESTAT Kolkata)

Introduction: In a landmark case between the National Power Engineering Company and the Commissioner of CGST & Central Excise, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that no penalty should be imposed when the entire Service Tax was discharged along with interest before the issuance of the Show Cause Notice.

Analysis: The crux

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