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M/s. Dr. B.B. Tanpure S.S.K. Ltd. Versus Commissioner of Central Excise, Customs & Service tax, Aurangabad

2015 (11) TMI 1186 - CESTAT MUMBAI

Levy of penalty - Appellant have deposited the payment of service tax and interest and intimated to the department on 23/2/2010 i.e. which is before the issuance of show cause notice which was issued on 29/2/2012. - Transportation charges - Reverse charge mechanism - Held that:- when the service tax alongwith interest admittedly paid immediately after pointed out by the officers, show cause notice should not have been issued in terms of Section 73(3) of Finance Act, 1994 - no show cause notice s .....

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ld the Order -in-Original and rejected the appeal of the appellant. The fact of the case is that the appellant is engaged in the manufacture of Sugar, Molasses. In an investigation carried out by the DGCEI, it was revealed that during the period July, 2008- November, 2009 the appellant has not paid service tax amounting ₹ 3,58,615/- on transportation charges on reveres charge basis. A show cause notice dated 29/2/2012 was issued wherein the said demand was proposed and interest of ₹ .....

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ssioner (Appeals) upheld the confirmation ordered in the order-in-original. The appeal filed by the appellant was rejected. Aggrieved by the said impugned order the appellants filed this appeal only for waiver of penalty of equal amount of service tax under Section 76 and 78 of Finance Act, 1994. 2. When the matter was called for hearing none appeared on behalf of the appellant nor any adjournment request was found. From the appeal record I observed that matter was earlier listed on 16/1/2015 an .....

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nsidered the submissions made by Learned A.R. and perused the record. 5. The appellant have deposited the payment of service tax and interest and intimated to the department on 23/2/2010 i.e. which is before the issuance of show cause notice which was issued on 29/2/2012. I observed that when the service tax alongwith interest admittedly paid immediately after pointed out by the officers, show cause notice should not have been issued in terms of Section 73(3) of Finance Act, 1994: (3) Where any .....

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6[Central Excise Officer] of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid : From the above Section It is clear that either on the ascertainment of assessee on their own or by the department if the service tax and interest thereon is paid admittedly without contesting and intimated to the department, the department should not have issued any show cause notice. On this issue, this Tribunal consistentl .....

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