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2015 (12) TMI 606 - AT - Service TaxLevy of penalty - Transport of Goods through Road service and Construction of Residential Complex - Transfer of ready mix concrete - Held that:- Scope of new tax entry though clarified by the CBSE Circular dated 27.07.2005, bringing the appellants’ liable to service tax under sub-clause (zzz) of Section 65 (105) of the Finance Act, 1994. But, it was not clear to them and there was no malafide intention for non-payment of service tax. In view of the provisions of Section 73 of Finance Act, 1994, which provides that once the service tax with interest is paid in full, no SCN shall be issued and hence there will be no further proceedings. In this case, I find that the appellant assessee has not disputed the liability and has paid the entire service tax liability along with interest before the issue of SCN. In the case of Marketing & Advertising Services Pvt. Ltd. (2006 (2) TMI 20 - CESTAT BANGALORE), the Bangalore Bench of this Tribunal set aside the interest and penalty imposed under Sections 75 & 76 of the Finance Act, 1994. In the case of Rashtriya Ispat Nigam Ltd. (2002 (11) TMI 234 - CEGAT, BANGALORE) also the Bangalore Bench of this Tribunal held that penalty and interest not imposable and allowed the appeal. - appellant has paid the entire service tax liability along with interest on 05.10.2006, ie., much prior to the issuance of show cause notice on 30.11.2006. Accordingly, I set aside the penalty imposed - Decided in favour of assessee.
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