2010 (11) TMI 426

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..... S.K. Mall, SDR, for the Respondent. [Order] . - On the ground that the appellant paid service tax of  Rs. 3,43,958/-with considerable amount of delay, show cause notice was issued proposing to impose penalty under Section 76 of Finance Act, 1994 and culminated in imposition of penalty of Rs. 3,43,958/- against the appellant. 2. The learned Chartered Accountant on behalf of the appell .....

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..... 120 (Tri. - Ahmd.). 3. I find that in this case service tax was paid before issue of show cause notice by the appellant on their own initiative and the issue is covered by earlier decisions and the circular. Therefore with the consent of both the sides, stay petition is allowed and the appeal itself is taken up for final decision. 4. In this case appellant paid service tax on their own .....

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