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2016 (11) TMI 239 - CESTAT MUMBAIIssuance of SCN - section 73(3) of Finance Act, 1994 - Held that: - appellant having discharged the service tax liability and interest, though being pointed out by the officers during a visit, are eligible for the benefit of provisions of section 73(3) of Finance Act, 1994. The said section provides for non-issuance of show-cause notice in the case the assessee discharged the service tax liability and the interest thereof on his own ascertainment on being pointed out by the officers. In the case in hand, appellant being a public sector undertaking may have overlooked the provisions of Business Auxiliary Service and on being pointed out discharged the entire tax amount with interest. In our view, this is a fit case wherein the revenue authorities should not have issued any show-cause notice as per the provisions of 73(3) of Finance Act, 1994. Appellant has made out a case for setting aside the penalties imposed under Section 78, as provisions of Section 73(3) will apply in its full force. We also hold that it is a fit case for invoking Section 80 of the Finance Act, 1994 to set aside the penalty imposed by the adjudicating authority. The service tax liability and the interest upheld and penalty imposed by the adjudicating authority set aside by invoking provisions of Section 80 of the Finance Act, 1994 - appeal allowed - decided partly in favor of appellant.
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