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2021 (12) TMI 153 - HC - Service TaxDenial of benefit of waiver from payment of Penalty under section 73 (3) of the Finance Act,1994 - renting of immovable property - petitioner was under a bona fide belief that he was not liable to pay service tax for renting of immovable property and that while the matter was pending before the second respondent, the first respondent issued the impugned show cause notice thereby denying the benefit of waiver from payment of Penalty under section 73 (3) of the Finance Act,1994 - HELD THAT:- The appellants raised a point that the demand was quantified even when the investigation was in process. It is not for the appellants to contend that the investigation was not completed before the issuance of the show cause notice. In fact, if there were any materials available to issue the show cause notice even before the completion of investigation, the 1st respondent can issue show cause notice. In the present case, it is for the respondent to take a decision whether sufficient material is available to issue show cause notice or not and the appellants cannot have any say on this aspect. Therefore, the contention raised by the appellants that the impugned show cause notice is liable to be quashed since it has been issued without completion of the investigation, has no substance. The appellants are at liberty to file a reply within a period of 30 days from the receipt of receipt of a copy of this order - Appeal dismissed.
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