TMI Blog2015 (3) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... n paid along with interest before issuance of show-cause notice. Sub-section (3) of Section 73 mandates that on payment of the amount of service tax on the basis of own ascertainment by the service provider or on the basis of tax payable as ascertained by the Central Excise officer, no show-cause notice shall be served on the service provider in respect of the amounts so paid. We find that the aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e penalty amount under Section 80 of the Finance Act, 1994. - Decided in favour of assessee. - ST/Stay/25136/2013 in, ST/25166/2013-DB - Final Order No. 21341/2014 - Dated:- 20-6-2014 - B. S. V. Murthy And S. K. Mohanty,JJ. For the Appellant : Mr G H Pradyumna, Advocate For the Respondent : Mr N Jagdish, Superintendent (AR) ORDER Per: S K Mohanty: This appeal along with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant is not contesting the service tax liability and had paid the entire amount along with interest before issuance of the show-cause notice. However, the appellant is contesting the penalty imposed in view of Section 73(3) of the Act, which mandates that where the entire service tax liability along with interest has been paid before initiation of show-cause proceedings, the matter has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he basis of tax payable as ascertained by the Central Excise officer, no show-cause notice shall be served on the service provider in respect of the amounts so paid. We find that the authorities below have accepted the fact regarding payment of tax along with interest by the appellant and over and above such payment nothing further is payable, representing the service tax or interest thereon. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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