2014 (6) TMI 206

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..... t is paid and there is no invocation of extended period on elements of fraud / suppression / misstatement, etc. then no penalty is imposable. Appellant has, therefore, made out a good case for complete waiver of the penalty imposed. Accordingly, it is ordered that there will be stay on the recoveries of the penalty till the disposal of this appeal - Stay granted. - Appeal No.ST/10603/2014-SM - O .....

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..... a show cause notice or to impose any penalty upon the appellant. 2. Ms. Dimple Gohil, Advocate appearing on behalf of the appellant argued that as per CBEC Circular No.137/167/2006-CX-4, dt. 03.10.2007 once the entire service tax and interest is paid before issue of show cause notice the proceedings stand concluded and no further penalty is imposable. She relied upon the following case laws: .....

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..... re is no invocation of extended period on elements of fraud / suppression / misstatement, etc. then no penalty is imposable. Appellant has, therefore, made out a good case for complete waiver of the penalty imposed. Accordingly, it is ordered that there will be stay on the recoveries of the penalty till the disposal of this appeal. (Operative part of the order pronounced in the Court) - - T .....

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