2009 (12) TMI 168

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..... lant. S.K. Mall for the Respondent. ORDER 1. The appellants are engaged in providing Consulting Engineering service and the Service Tax demand of Rs. 8,608 has been confirmed with penalties under various sections by the lower authorities. The service tax demand relates to the period July, 1997 to September, 2002 and a show-cause notice was issued on 17-4-2006. 2. Heard both sides. Since the amo .....

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..... tention that once the service tax and interest is paid, the proceedings should have been treated as concluded and no show-cause notice should have been issued. He also submits that there is no evidence to show suppression/mis-declaration and it was simply ignorance on the part of the appellant and as soon as they came to know of the liability, they discharged the same. As regards the time taken fo .....

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..... This is the spirit under which section 73 provides for concluding of adjudicating proceedings and I agree with the learned counsel that the proceedings should have been treated as concluded after confirmation of service tax and interest by the appellant voluntarily. Alternatively, a lenient view under section 80 is also justifiable in the facts and circumstances of the case. 3. In view of the ab .....

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