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2015 (7) TMI 141 - CESTAT MUMBAI

2015 (7) TMI 141 - CESTAT MUMBAI - TMI - Penalty u/s 78 - Technical know-how - Held that:- Appellant has discharged the service tax liability and the interest thereof before the issuance of the show-cause notice. In our view, this should have been considered as enough compliance by the appellant and provisions of Section 73(3) 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 servic .....

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r (T),JJ. For the Appellant : Shri Sachin Chitnis, Adv. For the Respondent : Shri R K Das, DC (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. PIII/VM/133/2010 dated 15.06.2010. 2. Heard both sides and perused the record. 3. The issue involved in this case is regarding the discharge of service tax liability on the services rendered under the category of Technical know-how as defined under Section 65(105) of the Finance Act, 1994. The period involved in this case .....

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of show-cause notice and non-imposition of penalties. The revenue authorities despite such a letter issued a show-cause notice on 25.02.2009 directing the appellant to show-cause as to why penalties under various Sections not be imposed on them. The Adjudicating Authority imposed penalty on the appellant under Section 78 of the Finance Act, 1994. The said penalty has also been upheld by the first appellate authority. 5. We find that there is no dispute as to the fact that the appellant has disch .....

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