2013 (10) TMI 961

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ICICI Bank Hongkong. On being pointed out, the appellant herein has paid the amount of Service Tax liability and interest thereof on 11.06.2010. Subsequently, show cause notice was issued to the appellant on 26.05.2011 for appropriation of the amounts paid and also for imposition of penalty. We find that the provisions of Section 73(3) of Finance Act, 1994 may be attracted. Prima facie, we are of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e issue involved in this case is regarding waiver of pre-deposit of amount of penalties imposed under Sections 76, 77 78 of Finance Act, 1994. 4. On perusal of the records, we find that the appellant herein had been charged with non-discharge of Service Tax liability under the provisions of Section 66A of the Finance Act, 1994 on the fees paid to ICICI Bank Hongkong. On being pointed out, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X