TMI Blog2017 (11) TMI 885X X X X Extracts X X X X X X X X Extracts X X X X ..... nvokable to the facts of this case. In that circumstance, no SCN was required to be issued to the appellant. Penalty not invokable on appellant by invoking section 80 - penalties set aside - appeal allowed. - ST/3590/2012-SM - 22501/2017 - Dated:- 23-10-2017 - Shri Ashok Jindal, Judicial Member Mr. Subramanya, CA MSSV CO - For the Appellant Mr. Parasivamurthy, AR - For the Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of amount received on account of erection, commissioning and installation service, service tax is required to be paid by them but it was not paid by them, therefore, proceedings were initiated against them and extended period of limitation was invoked to demand service tax along with interest and imposed various penalties under Finance, 1994. The matter was adjudicated. The demand of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons of Section 73(3) of the Finance Act, 1994, the show-cause notice was not required to be issued to them. In that circumstance, no penalties are imposable on the appellant. He also relied on the following case laws: CST Vs. C. Ahead Info Technologies: 2017 (47) STR 125 (Kar.) CST Vs. Master Kleen: 2012 (25) STR 439 (Kar.) 4. On the other hand, the learned AR opposed the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under a bona fide belief that there was no requirement to pay service tax on their activity. In that circumstance, as appellant is not contesting their liability of service tax, which has been paid along with interest, the provision of Section 73(3) of the Finance Act, 1994 are invokable to the facts of this case. In that circumstance, no show-cause notice was required to be issued to the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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