TMI Blog2011 (8) TMI 871X X X X Extracts X X X X X X X X Extracts X X X X ..... e paid in cash, was delayed from 1 to 6 months from the respective due dates - the various decisions of the Tribunal as also on the Letter No. F. No. 1371/67/2006-CX.4, dated 3-10-2007 which is to the effect that where service tax is paid suo motu by the assessee, the show cause notice is not called for. It stands recorded in the impugned order of the Commissioner that the service tax and interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vation and Earthmoving and Demolition Services as defined in Section 65(105)(zzza) of the Finance Act, 1994. During the period 2007-2008, they had paid service tax to the tune of around Rs. 59 Lakhs. 3. They were issued a show cause notice dated 20-10-2009 alleging that during the period April, 2008 to March, 2009, they have paid service tax to the extent of the cenvat credit available with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e show cause notice is not called for. It stands recorded in the impugned order of the Commissioner that the service tax and interest stand paid by the appellant before issue of the show cause notice. However, he has observed that since the same was not paid immediately on the due dates, they are liable to penalty. 5. We find that the provisions of Section 73(3) of the Finance Act, 1994 is to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
