No penalty under sections 76 and 77 when assessee had paid entire ST with interest before issuance o

Service-tax : Where, in a case involving evasion of service tax, assessee paid service tax along with interest even prior to issuance of notice, assessee was entitled to benefit of section 73(4A) and maximum penalty leviable could be 25 per cent of tax under section 78 and no penalty could be levied under sections 76 and 77