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M/s. Bharat Petroleum Corporation Ltd. Versus Commissioner of Central Excise Mumbai V

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 being pointed out by the officers. In the case .....

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l 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:- 7-9-2016 - Shri M.V. Ravindran, Member (Judicial) .....

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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 pay service tax, discharged the entire serv .....

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