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2017 (1) TMI 239 - AT - Service TaxRejection of Refund claim - refund of interest and penalty - GTA services used for transportation of the agriculture produce - denial on the ground that once the appellant have admittedly paid service tax, interest and penalty, they have accepted the liability on their own and amount cannot be refunded - Held that: - From the provisions of section 73(4A), also it can be seen that appellant has option that if any amount of service tax was not paid or short paid, same can be paid suo moto alongwith interest and penalty equal to one per cent. In the same provision, it was provided oncethe payment is made the case shall stand closed thereafter it is not open to challenge either for the assessee or for the department and department cannot issue show cause notice. In such provision, after availing the option of the volunteer payment of service tax, interest and penalty appellant cannot claim that the payment was wrongly made consequently cannot claimed the refund. Appeal dismissed - decided against appellant.
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