TMI Blog2011 (3) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date of issue of SCNs - It is not open for the Revenue to say that penalty as applicable under Section 73(1A) is to be paid which has claimed benefit under Section 73(3) where show cuae notice is yet to be issued - Appeal is dismissed - 169/2008 - ST/99/2011 - Dated:- 22-3-2011 - D N Panda, Mathew John, JJ. For Appellant : Shri Fateh Singh, DR For Respondent : Shri A K Batra, Consultant Per: Mathew John: In this case, the Revenue is in appeal against the order in original No. 59/CKG/CST/07 dated 12.12.07 passed by the Commissioner of Service Tax, New Delhi. 2. The respondent had collected service tax for certain period but did not remit such tax collected to the Government account. The matter was enquired i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ascertained by a Central Excise officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise officer of such payment in writing, who on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid: PROVIDED that the [Central Excise Officer] may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then the [Central Excise Officer] shall proceed to recover such amount in the manner specified in this section, and the period of 'one year' referred to in sub-section (1) shall be counted form the date of receipt of such informat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t. 2. A question has been raised as to whether the conclusion of proceedings in such cases is limited to the action taken under Section 73 of the Act or all proceedings under Finance Act, 1994, including those under Sections 76,77 and 78 get concluded. 3. The issue has been examined, The intention of section 73(1A) has already been explained vide para 8(g) of the post budget instructions issued by TRU vide DOF No. 334/4/06-TRU dated 28.2.2006 (2006 (4) STR C-30) wherein it has been clarified that this sub-section provides for conclusion of adjudication proceedings in respect of person who has voluntarily deposited the service tax. 3.1 the relevant portion of Section 73 is reproduced below.- "Provided further that whe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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