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2015 (11) TMI 785 - CESTAT MUMBAICommercial or Industrial Construction Services - whether the appellant herein is liable to discharge the service tax liability under the category of Commercial or Industrial Construction Services for the period of 10-09-2004 to 29-09-2007 - Held that:- appellant had discharged the entire service tax liability before the issuance of show cause notice and has also discharged the interest thereof. We find that the having discharged the entire service tax liability and the interest thereof, the issue that arises for consideration as to whether penalties need to be imposed on appellant. In our considered view in the facts and of circumstances of this case, we find that the provisions of section 73(3) of the Finance Act 1994, would be applicable which mandates for non issuance of show cause notice by the authorities if tax and interest is paid of. In our considered view the show cause notice issued for imposition of penalties is not correct. Be that as it may, similar issue was decided by the Tribunal in the case of Manipal County Vs. Commissioner, Banglore [2009 (3) TMI 411 - CESTAT, BANGALORE] held that if demand of tax having being made good before the issuance of show cause notice, penalties need not to imposed. - Decided in favour of assessee.
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