No Service Tax Penalty If Tax dues Paid Before SCN: CESTAT Ahmedabad

Jayhind Buildcon Pvt Ltd Vs Commissioner of C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

In the case of Jayhind Buildcon Pvt Ltd Vs Commissioner of C.E. & S.T.-Rajkot, CESTAT Ahmedabad ruled that a show cause notice (SCN) for service tax becomes invalid if the assessee clears the tax liability along with interest before the SCN is issued. The dispute arose when tax authorities audited the appellant’s records for 2010-15, identifying a service tax liability of ₹42,92,189. Subsequently, anti-evasion officers initiated an inquiry and issued an SCN on August 31, 2018, dem

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