28 June 2010
Penalty is imposed u/s 76 & u/s78.payment of service tax was made before issue of SCN but after search.Payment of interest was made after issue of SCN.What remedies are available.
28 June 2010
If you have paid service tax before issue of SCN then section 78 would not come into picture. However any penalty would come under section 76 and 77 only.