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2006 (2) TMI 628 - CESTAT NEW DELHIPenalty - Service tax escaped assessment - coal handling services come under the purview of service tax? - HELD THAT:- It is not in dispute that the appellants have discharged their service tax liability and the interest leviable thereon before the issuance of show cause notice. Appellants have ascertained the service tax liability on their own and paid it off which is admitted by the department in Order-in-Original. Further, the provisions also state that even the service tax is ascertained by the Central Excise officers and if it is paid of by the assessee in that case also the appellants should not be served upon any notice under sub-section (1). Considering both the situations, the appellants case is covered under the provisions of sub-section (2A) of Section 73 for non-issuance of show cause notice to the appellants. When the provisions themselves do not contemplate issuance of show cause notice when tax liability is discharged to my mind, the issuance of show cause notice in this case by the department is beyond the provisions of the Act. In view of the above Order-in-Appeal deserves to be set aside. I set aside the Order-in-Appeal and allow the appeal of the appellants with consequential relief, if any. Appeal allowed.
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