TMI Blog2018 (5) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... e has been concluded in such case. Neither assessee can raise issue on merits nor the department could have issued any show cause notice - the entire case has been concluded with the payment of service tax along with interest, therefore the show cause notice itself is not maintainable - appeal disposed off. - ST/88264 & 88452/2014 - A/86042-86043/2018 - Dated:- 17-4-2018 - Mr. Ramesh Nair, Mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d paid the entire service tax along with interest before issuance of show cause notice therefore in terms of Section 73(3), no show cause notice should have been issued, consequently no penalty under Section 78 was warranted. He submits that even the issue whether the free supplied material by the service recipient is includible in the gross value of the construction service is highly debatable is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial need not to be included for eligibility of the Notification No. 1/2006-ST. However in the present case the appellant plea that since they have paid entire service tax along with interest their case is covered by Section 73(3) of the Act. In these circumstances the payment of service tax along with interest attained finality and the same has been concluded in such case. Neither assessee can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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