2010 (7) TMI 316

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... behalf of the appellant submitted that the appellant was a textile engineer and not at all conversant with the law - As soon as he came to know that he was liable to pay service tax for rendering the services, he promptly obtained the registration and paid the service tax before the show cause notice was issued - Held that: - case is squarely covered by the provisions of Section 73(3) which provid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... w. As soon as he came to know that he was liable to pay service tax for rendering the services, he promptly obtained the registration and paid the service tax before the show cause notice was issued. Therefore he submits that the provisions of Section 73(3) of Finance Act, 1994 would apply to the present case and therefore no further proceedings should have been initiated after the payments were m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X