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2016 (11) TMI 239 - CESTAT MUMBAI

2016 (11) TMI 239 - CESTAT MUMBAI - TMI - Issuance of SCN - section 73(3) of Finance Act, 1994 - Held that: - appellant having discharged the service tax liability and interest, though being pointed out by the officers during a visit, are eligible for the benefit of provisions of section 73(3) of Finance Act, 1994. The said section provides for non-issuance of show-cause notice in the case the assessee discharged the service tax liability and the interest thereof on his own ascertainment on bein .....

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ons of Section 73(3) will apply in its full force. We also hold that it is a fit case for invoking Section 80 of the Finance Act, 1994 to set aside the penalty imposed by the adjudicating authority. - The service tax liability and the interest upheld and penalty imposed by the adjudicating authority set aside by invoking provisions of Section 80 of the Finance Act, 1994 - appeal allowed - decided partly in favor of appellant. - Appeal No. ST/689/11 -Order No. A/90616/16/STB - Dated:- 7-9-201 .....

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e for the period July 2003 to March 2007. The revenue authorities after visiting the premises of the appellant who is a public sector undertaking came to a conclusion that the activities undertaken by the appellant in respect of promoting and marketing various products manufactured by others i.e. rubber hoses under the trade mark of Suraksha , LPG stoves, fire extinguishers by some other name and getting a commission for the same. On being pointed out appellant noticing that they are liable to p .....

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