2016 (11) TMI 644

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..... o confirm the fact and to produce the evidence of payment of the Service Tax during the material time.  The appellant, in response vide letter dated 13.02.2008 furnished month wise amount of Service Tax paid up to the period September, 2007.  The Department further investigated the case and found that the Service Tax for the period from 01.04.2007 to 31.03.2008 was not paid.  During the investigation the appellant have been paying the Service Tax in different instalment, the entire Service Tax dues were paid till 23.04.2008.  However, a show-cause notice was issued proposing the demand of Rs. 2,13,01,211/- for the period 01.04.2007 to 31.03.2008.  In the adjudication the learned Commissioner held that there is no is .....

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..... sidered under the Section 73(3), the Revenue's appeal will not survive as no adjudication was required in the present case. 3.  Shri B. Kumar Iyer, Learned Superintendent (Authorised Representative) appearing on behalf of the Revenue submits that the adjudicating authority though imposed the penalty under Section 78 but did not confirm the Service Tax liability and also not imposed the penalty under Section 76, so to that extent the order is not proper and legal.     4.  We have carefully considered the submissions made by both the sides.  We find that there is no dispute that the Service Tax along with interest was paid by the appellant before issuance of show-cause notice, there is no contest on the sa .....

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..... the amount paid by the person under this sub section and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may be determined by the Central Excise Officer, but for this sub section.  Explanation (2)- For the removal of doubts, it is here by declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of Service Tax under this sub-section and interest thereon." From the above provision, it can be seen that if the assessee pays all the Service Tax along with interest and without any contest the Department is not supposed to issue any show-cause notice.  In this case the appellant paid the Service Tax along wit .....

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