TMI Blog2018 (3) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest before the issuance of the SCN, then the penalty cannot be imposed - appeal allowed - decided in favor of appellant. - ST/26447/2013-SM - 23320/2017 - Dated:- 29-12-2017 - Shri S.S Garg, Judicial Member Shri Manoj Niranjan G., Advocate Chakravarthy Associates - For the Appellant Shri N. Jagadish, Superintendent(AR) - For the Respondent ORDER Per: SS GARG This appeal is directed against the impugned order passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and upheld the Order-in-Original. 2 Briefly the facts of the present case are that the appellants are holders of service tax registration for payment of service tax under the catego ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s already been paid by the assessee before the issuance of the show-cause notice. He also submitted that Section 73(3) of the Finance Act is in unambiguous terms provides that when the assessee has paid the service tax either on his own or on the basis of the officers ascertainment and informs the officer of such payment, then the said section does not give any power to such officer to issue a show-cause notice in t respect of the tax so paid and such issuance of show-cause notice is without the authority of law and accordingly not sustainable and tenable. Further he submitted that the show-cause notice for imposing penalty was issued after more than one year from the date of payment of tax along with interest. In support of his submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P) Ltd. +1 Vs. CCE, C ST [Final order No.22201-22202/2017 dt. 22/09/2017] 6. After considering the submissions of both the sides and perusal of material on record and the various judgments relied upon by the respondent, I am of the considered view that Section 73(3) is very clear as it says that if the tax is paid along with interest before the issuance of the show-cause notice, then in that case, show-cause notice need not be issued. In the present case, I find that is on account of bona fide mistake that the service tax was not paid and as soon as it was pointed out by the audit party, the assessee paid the service tax along with interest. Further I find that there was no material brought on record by the Revenue to establish that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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