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2015 (12) TMI 1571 - CESTAT MUMBAI

2015 (12) TMI 1571 - CESTAT MUMBAI - TMI - Seeking setting aside the penalties imposed - non-discharge of service tax liability in time due to financial crises and ill health of the husband of the Proprietor - discharged the entire service tax liability and interest thereof before the issuance of show cause notice - Held that:- it is found that the appellant has not discharged the entire interest liability which is fastened on them due to non discharge of service tax liability. There is no dispu .....

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ability and not deposited in the Government treasury and having also not to discharge the interest liability, the impugned order is correct and appellant is not eligible for the relief under Section 80 of the Finance Act, 1994. - Decided against the assessee - ST/342/2012 - A/85260/16/STB - Dated:- 31-12-2015 - Shri M.V. Ravindran, Member (Judicial) and Shri C.J. Mathew, Member (Technical) Shri T.C. Nair, Advocate for Appellant Shri S.L. Karaliya, (A.R) for respondent ORDER This appeal is direct .....

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f the Proprietor, but subsequently discharged the entire service tax liability and interest thereof before the issuance of show cause notice. It is his submission that provisions of Section 73(3) of the Finance Act 1994 would be applicable and the show cause notice should not have been issued. He would rely upon the various decisions as under:- (i) Lawson Travel & Tours (I) Pvt. Ltd. Vs. Commr. of S.T., Chennai 2008 (12) S.T.R. 572 (Tri.-Chennai) Upheld by Madras H. C. 2008 (38) STR 227 (Mad .....

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