No penalty if all taxes are paid before issuance of SCN

Susee Auto Sales & Service (P) Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The CESTAT, Chennai in M/s. Susee Auto Sales & Service Pvt. Ltd. v. Commissioner of GST & Central Excise [Service Tax Appeal No.40764 of 2013 dated July 31, 2023] quashed the penalty imposed by the adjudicating authority and held that penalty under section 77 and 78 of the Finance Act, 1994 (Finance Act) will not to be imposed in cases where duty and interest are paid voluntarily. No Penalty for Unwillful Service Tax Suppression : A mere averment in the Show Cause Notice that the appel...