2018 (12) TMI 503

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..... as pointed out that the appellant have not discharged the service Tax liability on the service of Man Power Supply Service. The appellant have paid the Service Tax along with interest on pointing out by the Audit and intimated to the department, regarding acceptence of the liability and payment thereof, Vide their Letter dated 18.12.2012. Thereafter a show cause notice was issued, proposing demand .....

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..... d to SEZ Unit i.e. S.R Project Private Limited is not liable for the Service Tax. 3. Shri. T.K. Sikdar Ld. Assistance Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submissions made by both the sides and perusal of the records, I find that the limited issue to be decided by me is that whether the appellant is .....

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..... d to the department Vide letter dated 18.12.2012. In this circumstances in my consider view the case should have been concluded in as per the provision of Section 73(3) finance Act, 1994. According to which the department was not supposed to issue any show cause notice to the appellant. Considering the overall facts and the provision of Section 73(3) I am of the view that the penalty under Section .....

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