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2019 (4) TMI 32 - AT - Service TaxImposition of penalty - the entire service tax liability along with interest was deposited by the appellant before issuance of the SCN - Invocation of sub-section (3) of Section 73 of Finance Act - Held that:- Admittedly, in this case, the appellant did not comply with the statutory provisions. As a result, the department had initiated show cause proceedings against the appellant. The letter dated 21.05.2012, 10.10.2013, 04.10.20.12 addressed by the department to the appellant regarding payment of service tax and for filing of ST-3 returns were not responded at the relevant point of time. Further, it is also noticed that in some cases, the appellant had collected the service tax from the recipient of service but did not deposit the same with the Government exchequer as its statutory liability. Thus, the benefit of sub-section (3) of section 73 of the Act ibid is not available to the appellant inasmuch as the appellant has not brought any iota of evidence to prove its bona-fides regarding non-payment of service tax within the stipulated time frame. Appeal dismissed - decided against appellant.
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