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2020 (7) TMI 587 - CESTAT BANGALOREImposition of penalties - Mining of Mineral services - tax along with interest paid on being pointed out before issuance of SCN - period 2007-08 and 2008-09 - HELD THAT:- The issue is no more res integra and has been settled in favour of the assessee that once the assessee pays the tax along with applicable interest before issuance of the show-cause notice, the show-cause notice should not have been issued in the facts of the present case. The case of the appellant is squarely covered by Section 73(3) of the Finance Act, 1994 since the appellant assessee after making payment of service tax and the applicable interest before issuance of the show-cause notice, intimated the authorities for not issuing the show-cause notice. Once the payment of service tax and interest is made by the appellant assessee and the intimation is furnished to the authorities, then the authorities should not serve any notice under sub-section (3) of Section 73 in respect of amounts already paid - there was no case to initiate proceedings for imposition of penalties under various sections of the Act. The appellant is not liable to pay penalty. Extending the benefit of Section of 80 of the Finance Act, 1994, the penalties and late fines are set aside in entirety - appellant’s liability to pay service tax and interest amount is upheld which already stands paid, is upheld - appeal allowed in part.
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