TMI Blog2015 (12) TMI 948X X X X Extracts X X X X X X X X Extracts X X X X ..... the entire service tax liability along with interest as has been ascertained by the Central Excise Officers i.e. audit party. In our view, provisions of Section 73(3) very clearly lays down that if service tax liability and the interest thereof is discharged on the direction of the Central Excise Officers, there is no need to issue show-cause notice. Adjudicating authority should have applied thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri. M.V. Ravindran, Member (Judicial) And Shri. P.R. Chandrasekharan, Member (Technical) For the Petitioner : Shri G.L. Deshpande, Advocate For the Respondent : Shri S.V. Nair, Supdt (A.R.) ORDER Per : M.V. Ravindran This appeal is directed against order-in-original No. 02/ST/2010/C dated 11.5.2010. 2. The relevant facts that arise for considerations are appellant here ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nalties. Adjudicating authority appropriated the amount deposited by the appellant against the confirmed demands as also imposed interest and penalties. 3. Learned Counsel appearing on behalf of the appellant would draw our attention to the written submissions made during the course of hearing and submits that the entire amount of service tax liability was discharged by them on 08.06.2009 and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntal Store for Nagar Parishad. To that extent we uphold the impugned order which confirmed the demand of service tax along with interest. 5. As regards the submission made by the learned Counsel on the imposition of penalties, we find that the provisions of Section 73(3) of the Finance Act, 1994 as were in the statute during the relevant period when the show-cause notice dated 16.10.2009 issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned a bonafide belief that the activity undertaken by the appellant may not be covered under the tax net. In our considered view, this is a fit case for invoking provisions of Section 80 of the Finance Act, 1994. By invoking the said provisions of Section 80 of the Finance Act, 1994, we set aside the penalties imposed by the adjudicating authority under various sections. Appeal is disposed of as i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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