TMI Blog2013 (3) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... ascertainment they pay service tax along with interest and file the return and inform the department in writing, in that case show cause notice is not required to be issued. Same has been clarified by the Board circular. - No merit in the impugned order qua imposition of penalty on the appellant. - Decided in favor of assessee. - ST/367/11 - A/316/2012-WZB/C-I(CSTB) - Dated:- 12-4-2012 - Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire service tax along with interest. On 15.4.2010, a show-cause notice was issued to appropriate the amount of service tax paid along with interest and invoking the provisions of Section 76 and 77 of the Finance Act, 1994. The show-cause notice was adjudicated and service tax along with interest was appropriated and penalty under Section 76 and 77 were also imposed on the appellant. Aggrie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) of the Finance Act, 1994 which are reproduced here as under:- Sec. 73(3) - Where any service tax has not been levied or paid or has been short levied or short paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable or erroneously refunded, on the basis of his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttedly, in this case the appellant has paid service tax along with interest and filed the service tax returns on 17.12.2009. Therefore, after waiving the requirement of pre-deposit, we have taken up the appeal itself for final disposal. 7. As discussed above, the show cause notice was not required to be issued to the appellant. Therefore, we do not find any merit in the impugned order qua impos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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