TMI Blog2016 (11) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... paid the amounts in cash before the issuance of show-cause notice - Section 73(3) - Held that: - the tax being discharged by debiting CENVAT account, which is not disputed and as the interest such Service Tax liability also stands paid before the issue of show-cause notice, we are of the view that provision of Section 73(3) gets attracted, Revenue should not have issued any show-cause notice to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of Central Excise Customs, Nashik. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the Service Tax liability on the appellant for the period April, 2009 to May, 2010 under the category of Transportation of the Goods by Road Service and Management or Business Consultants Services provided from outside India and received in India. 4. It is un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uppression of facts. We find from the records that the adjudicating authority has not appreciated case in its right perspective. As regards the Service Tax liability on the Goods Transport Agency, the appellant has discharged the same through debit in CENVAT account, the fact which is not disputed as also in respect of tax liability in the case ofManagement or Business Consultants Services. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority as to suppression, misstatement of facts, seems to be incorrect, as in fact appellant had paid the tax liability through debit in CENVAT and informed the Department. In our view, the penalty imposed by the lower authorities is unwarranted and liable to be set aside. 6. In view of the foregoing, the appeal is disposed of by upholding the demand of Service Tax liability along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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