TMI Blog2011 (8) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... ssue of SCN the assessee acknowledges the leviability to pay the entire service tax due with interest and pays the same, then the authorities are precluded from issue of SCN - the order passed by the Tribunal is strictly in accordance with the aforesaid statutory provision and do not suffer from any legal infirmity which calls for interference - appeal dismissed - decided against Revenue. - C.E.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rse of investigation that the Officials pointed out this default of the assessee. The assessee opened his eyes and then promptly paid the service tax with interest. It is after such payment, the authorities issued the show cause notice calling upon them to show cause why penalty should not be imposed. Being not satisfied with the reasons given by him, the Assessing Authority proceeded to pass an o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax, chargeable or erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise Officers of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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