TMI Blog2013 (5) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax liability before the issuance of notice has correctly sought the invocation of the provisions of Section 73(3) of the Finance Act, 1994 which talks about non issuance of SCN for imposition of penalties. I find that the appellant was correct in bringing to my notice that the judgment of the Hon’ble High Court of Gujarat in the case of Rita Dyeing & Printing Mills (P) Ltd. [2012 (10) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee, it was noticed that the assessee-appellant had not discharged correct service tax liability. Subsequently show cause notice dated 22.11.08 was issued demanding the service tax liability, interest thereof and for imposition of penalties. The appellant replied to the show cause notice and submitted that the entire amount of the service tax liability stands deposited before the issuance of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the amount has been discharged is undisputed. It is his submission that both the lower authorities did not appreciate the facts of the case and has not accepted the discharge of service tax liability twice by the appellant to an amount of Rs.39,028/-. It is his submission that the amount of the service tax liability was paid before the issuance of show cause notice is also not disputed and hence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellant is liable for penalty as he has not discharged the service tax liability pointed out by the Revenue authorities. 5. I have considered the submissions made by both sides and perused the records. 6. It is undisputed that the appellant had not paid the differential service tax liability during the material period in question but has paid the same on being pointed out by the aud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice for imposition of penalties. I find that the appellant was correct in bringing to my notice that the judgments of the Tribunal (as cited hereinabove) will squarely cover the issue in his favour as also the judgment of the Hon ble High Court of Gujarat in the case of Rita Dyeing Printing Mills (P) Ltd. (supra). 9. In view of the foregoing, the entire demand of Rs.39,028/- is set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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