TMI Blog2018 (9) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... on being pointed out - Section 73(3) of the Finance Act - Held that:- When the service tax is paid along with interest before issuance of show-cause notice, then the Revenue should not have issued the show-cause notice as per Section 73(3) of the Finance Act. Penalty not warranted - appeal allowed - decided in favor of appellant. - ST/20980/2018-SM - 21382/2018 - Dated:- 20-9-2018 - Shri S.S Garg, Judicial Member For the Appellant : Mr. M.S. Nagaraja, Adv M/s. T. Rajeswara Sastry Associates For the Respondent : Mr. Madhup Sharan, Assist. Commissioner (AR) ORDER PER : S.S GARG The present appeal is directed against the impugned order dated 26.3.2018 passed by the Commissioner (A) whereby the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 98,733/- and imposed equal penalty under Section 78 (1) of the Finance Act, 1994. Aggrieved by the said order, appellant filed appeal before the Commissioner (A), who rejected the appeal. Hence, the present appeal. 3. Heard both sides and perused the records. 4. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that the impugned order is contrary to the binding judicial precedents on the same issue. The learned counsel further submitted that the entire service tax along with interest was paid before the issuance of show-cause notice and all the transactions have been recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him under sub-section (1) in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid . 4.2 He further submitted that it is a settled law that when service tax is paid with interest before issuance of show-cause notice and the fact of payment is intimated to the Central Excise Officers, the proceedings should be deemed to have been concluded and the Revenue was not required to issue any show cause notice and Section 73(3) of the Finance Act, 1994 acts as a bar against issuance of show-cause notice in terms of Section 73(1) of the Finance Act. It is his further submission that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey could not get the service tax collected from their clients. Further, I find that there is no suppression of facts because all the transactions are reflected in the books of accounts and the audit party detected these transactions from their records only. Further, in view of the decision rendered in the case of Garodia Special Steels Ltd. and Midnapore Tyre Retreading Factory cited supra, I am of the view that there is no suppression on the part of the appellant to evade payment of service tax. Further, I find that when the service tax is paid along with interest before issuance of show-cause notice, then the Revenue should not have issued the show-cause notice as per Section 73(3) of the Finance Act. Further, this Tribunal in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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