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2009 (8) TMI 22 - AT - Service TaxPenalty u/s 76 – Deposit of service tax suo motu before issuance of SCN - Appellant relied on the Board’s Circular dated 03.07.2007, which is in respect of issuance of show cause notice for levy of penalty in cases when tax is paid suo motu by the assessee. This Circular is not placed before the lower authority and hence, has not been taken into consideration. As the Board has issued a clarification and the authorities are bound by the Circular issued by the Board, therefore I find that it is a fit case for re-consideration of the Adjudicating Authority after taking into consideration the Board’s Circular. – Matter remanded for reconsideration.
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