TMI Blog2018 (11) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original - sub-section 3 of section 73 of the Finance Act, 1994 has provided if service tax is paid before issue of show cause notice, the proceedings get concluded. There was no need for issue of show cause notice in respect of the demands confirmed in the Order-in-Original - penalty set aside - appeal allowed. - ST/MISC/70340/2018, ST/70720/2017-CU[DB] - ST/A/72385/2018-CU[DB] - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority has recorded in para 9 on page 7 of the original order that the appellant had claimed that they had already paid Service Tax of ₹ 3.60 Crore(approx.) prior to issue of show cause notice, the show cause notice should not have been issued and in that circumstances there was no question of imposition of penalties. We note that this issue has been dealt with by ld. Original Authority in pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation JT Venture Vs. CCE reported 2007 (216) ELT 177, (iii) Suresh Kumar Bansal vs. Union of India reported in 2016-TIOL-I077-HC-DEL-ST. 3.9.2 I have considered the aforesaid plea of the party. I observe that there is no ambiguity in the provisions of law regarding applicability of service tax in respect of the amounts received after 1.7.2010 from the buyers of the flats. Besides, the shor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al for imposition of penalty under SECTION 77 of the Act, I find that said section provides for imposition of penalty for contravention of rules and provisions of the Act for which no penalty is specified elsewhere. One of such cases is where one who is required to take registration, fails to take registration in accordance with the provisions of section 69 or rules made under this Chapter. As dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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