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2019 (2) TMI 866 - AT - Service TaxExtended period of Limitation - Levy of penalty - short payment of service tax - tax with interest paid on being pointed out - invocation of Section 73(1) of FA - Held that:- There appears to be no dispute that Appellants have not paid the duty demanded at the relevant time and hence short paid the duty to that extent. In case of non/ short payment of duty, Section 73(1) of the Finance Act, 1994 automatically comes into picture and demand is made in terms of that section, to recover the duty so short paid. In case the duty is paid after the relevant date the same gets adjusted by application of the section. The argument of the Appellants to the effect that they had paid the service tax prior to issuance of Show Cause Notice do not hold good in view of the decision of Bombay High Court in case of Shri Ram Aluminium Pvt Ltd [2009 (6) TMI 89 - BOMBAY HIGH COURT], where it was held that The question, therefore, of having paid the amount before issuance of the show cause notice or after issuing the show cause notice cannot result in holding that there is no requirement of determination. Appeal dismissed - decided against appellant.
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