9911796707
TMI Blog2012 (6) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... nts states that the entire amount of service tax demand and interest due thereon have been paid by the appellants partly before the issue of show cause notice and partly within one month of the issue of show cause notice and before passing the adjudicating order. Since the lower authorities did not accept the contention of the appellants to calculate the tax amount treating the value realized by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be calculated accordingly. 2. The amount paid before the issue of show cause notice may be treated as tax plus interest and to that extent no penalty may be imposed in view of the provisions of Section 73 (3) of the Act. 3. Since the balance amount of tax which also stands paid, the appellants may be allowed to pay 25% of the same towards penalty within one month from the date of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they were liable to pay tax amount even though they have separately not collected the tax amount from their customers. In view of the fact that the appellants have made a payment of Rs. 3,42,788/- before the issue of show cause notice, and there is no evidence of fraud, suppression etc., on their part, they can be given benefit under Section 73(3) of the Finance Act, 1994, to the extent the tax a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their customers. This is of course subject to a factual verification of their contention. The prayer made by the Ld. Advocate that the amounts paid by the appellants should be adjusted against their tax, interest and penal liability to be reworked is also reasonable and is acceptable. 6. Accordingly, the impugned order is set aside and the matter is remanded to the original authority for p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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