TMI Blog2015 (7) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Finance Act, 1994 should have been invoked and show-cause notice need not have been issued. - appellant had given justifiable reason for non-discharge of the service tax liability on the services rendered by them. We find that the demand on the appellant is based upon the figures worked out from balance sheet which indicates that the appellant had not suppressed any information from any au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his case is October 2007 to June 2008. We find that the appellant is not contesting the service tax liability and the interest thereof but is seeking setting aside of the penalties imposed by the Adjudicating Authority and upheld by the first appellate authority. 4. We find from the records and as also pointed out by the ld. counsel that the appellant had discharged the entire service tax liabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and provisions of Section 73(3) of the Finance Act, 1994 should have been invoked and show-cause notice need not have been issued. 6. Be that as it may, we find that the appellant had given justifiable reason for non-discharge of the service tax liability on the services rendered by them. We find that the demand on the appellant is based upon the figures worked out from balance sheet which ind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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