TMI Blog2018 (1) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... equal to 1% of such tax for each month for the period default continues, in that circumstance, no SCN is required to be issued to the assessee. Admittedly, in this case the respondent has paid amount of service tax during the period of default. Therefore, the provisions of Section 73(4A) of the Act is squarely applicable to the facts of this case. Appeal dismissed. - ST/10051/2017-SM - A/13 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent to appropriate the amount already paid and to impose penalty, in terms of Section 78 of the Act. The matter was adjudicated, the adjudicating authority appropriated the amount already paid by the respondent and imposed penalty under Section 78 of the Finance Act, 1994. The said order was challenged by the respondent before the ld. Commissioner (Appeal), who after examining the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 73(4A) has been examined by the authorities who allowed the appeal to be filed before this Tribunal. Moreover, the Commissioner (Appeals) in the impugned order has examined the provisions of Section 73(4A) which are extracted hereinbelow:- Section (4A) Notwithstanding anything contained in sub-sections (3) and (4), where during the course of any audit, investigation or verific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any notice under sub-section (1) in respect of the amount so paid and proceedings in respect of the said amount of service tax shall be deemed to have been concluded : Provided that the Central Excise Officer may determine the amount of service tax, if any, due from such person, which in his opinion remains to be paid by such person and shall proceed to recover such amount in the manner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the assessee. 4. Admittedly, in this case the respondent has paid amount of service tax during the period of default. Therefore, the provisions of Section 73(4A) of the Act is squarely applicable to the facts of this case. Admittedly the facts are nowhere disputed by the authorities who propose to file the appeal before this Tribunal, in that circumstance, I find that appeal has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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