2014 (8) TMI 548

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..... . ORDER Heard both sides. Shri S. Viswanathan, ld. Advocate appearing for the appellants states that the appellants are a small taxpayer. They have taken registration under the service tax law but had not crossed the small scale exemption limit till 2005. Only in the year 2005-06, they crossed this small scale exemption limit. When it was pointed out that they are required to pay service tax, th .....

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..... is justified. 3. After hearing both sides, I find that Section 73(3) not only covers the cases of payment of service tax on an assessee's own ascertainment but also on the basis of tax ascertained by the Central Excise officers before service of the notice. As such, I am of the considered view that the amount of Service Tax of Rs. 68,424/- paid prior to issue of the SCN can be held to have .....

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