TMI Blog2015 (1) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent had not paid by way of fraud, collusion, willful misstatement or suppress the material facts or was having any malafide intention of not to pay service tax. - although the Show cause notice was issued to the respondent which was not required to be issued as per section 73(3) of the Act. Therefore, we do not find any infirmity with the impugned order. Accordingly, the same is upheld and appeal filed by the revenue deserves no merit - Decided against Revenue. - Appeal No. ST/222/2009-CU (DB) - Final Order No. 50096/2015-CU (DB) - Dated:- 8-1-2015 - Hon ble Mr. Ashok Jindal And Hon'ble Shri R.K. Singh,JJ. For the Appellants : Shri Govind Dixit, DR For the Respondent : Shri Gagan Kohli, Advocate ORDER Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1994. In fact, when extended period of limitation has been invoked and liability has been admitted by the respondent, therefore, respondent cannot take the benefit of the section 80 of the Act. He also relied on the decision of Hon ble Court of Punjab Haryana in the case of Machino Montel (I) Ltd. reported in 2006 (202) ELT 398 (P H). To submit that mere deposition of the duty demand before issuance of the show cause notice cannot give the benefit to the assessee for having imposition of penalty. 4. On the other hand the Ld. Counsel appearing on behalf of the respondent submits that in this case the respondent were having bonafide belief and they were not aware of the new provisions which were applicable from 01.01.2005. Therefore, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such information shall not serve any notice under sub-section (1) in respect of the amount so paid: Provided that the Central Excise Officer may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of one year referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. 7. As per the provisions of the section 73(3) of the Act, the show cause notice is not required to be issued when service tax along with interest has been paid by the assessee before issuance of sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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