#voluntary settlement

CESTAT rules that pre-SCN payment of service tax, interest, and 15% penalty under Section 78's second proviso conclusively terminates proceedings, shielding assessees from further demand or penalties. The ruling reinforces voluntary compliance as a complete defense, impacting tax dispute resolution strategies for service providers.

Bombay High Court holds that Section 482 CrPC allows quashing of Section 376(2)(n) IPC proceedings where compromise is voluntary and injuries are non-vital, reinforcing judicial discretion in ends of justice.