Begin typing your search above and press return to search.
![Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116776-voluntary-service-tax-payment-733-constitutes-final-settlement-not-mere-deposit-cestat-dismisses-refund-appeal-taxscan.webp "Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]")
Voluntary Service Tax Payment u/s 73(3) Constitutes Final Settlement, Not Mere Deposit: CESTAT Dismisses Refund Appeal [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that voluntary payment of service tax under Section 73(3)...
![Demanded Service Tax PaidbBefore Show Cause Notice issuance: CESTAT sets aside Penalty under S.77 and S.78 of Finance Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-Kolkata-Service-Tax-Show-Cause-Notice-TAXSCAN.jpg "Demanded Service Tax PaidbBefore Show Cause Notice issuance: CESTAT sets aside Penalty under S.77 and S.78 of Finance Act [Read Order]")
![Benefit of S.73(3) cant be denied When Assessee discharged entire Service Tax along with Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Service-Tax-Tax-Interest-CESTAT-taxscan.png "Benefit of S.73(3) cant be denied When Assessee discharged entire Service Tax along with Interest: CESTAT [Read Order]")
![No Penalty If the Assessee immediately pays evaded Tax on Revenue’s Demand: CESTAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/Penalty-TaxScan.jpg "No Penalty If the Assessee immediately pays evaded Tax on Revenue’s Demand: CESTAT Delhi [Read Order]")