TMI Blog2018 (1) TMI 425X X X X Extracts X X X X X X X X Extracts X X X X ..... accepted the provisions of Section 73(3) of the Act is applicable to the appellant - the ld. Commissioner (Appeals) has fell in error for imposing late fees on the appellant by invoking Section 70 of the Finance Act, 1994 - penalties set aside - appeal allowed. - ST/10996/2017-SM - A/13508/2017 - Dated:- 16-11-2017 - Mr. Ashok Jindal, Member (Judicial) Shri Abhishek Doshi, CA for the Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity appropriated the amount already paid and imposed penalties under Section 78 of the Act and ordered to recover late fees under Section 70 of the Finance Act, 1994 read with Rule 7C of the Service Tax Rules, 1944 as later he decide the correct service Tax return in form ST 3 is within the prescribed time limit. The ld. Commissioner (Appeals), on appeal filed by the appellant, hold that penalty u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been levied or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has paid the amount of service Tax to the department, in that circumstances, show cause notice is not required to be issued. Admittedly, the ld. Commissioner (Appeals) has accepted the provisions of Section 73(3) of the Act is applicable to the appellant. In that circumstance, the ld. Commissioner (Appeals) has fell in error for imposing late fees on the appellant by invoking Section 70 of the Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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