TMI Blog2019 (2) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant nor alleged suppression, fraud, wilful mis-statement, etc. - also, It is not the case of the Revenue that the tax was not paid/short paid or paid after the demand was raised against the appellant herein and hence, the findings of this Bench in the case of M/s. Dusters Total Solutions Services Pvt. Ltd. [2018 (9) TMI 825 - CESTAT CHENNAI] is squarely applicable, where it was held that The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter came up for hearing Ld. Advocate Shri. S. Sivaramakrishnan appeared on behalf of the assessee and Ld. AC (AR) Shri. K. P. Muralidharan appeared on behalf of the Revenue. 3. During the course of hearing, Ld. Advocate submitted that the appellant had paid the demand along with applicable interest before the issuance of the Show Cause Notice, which have been appropriated towards the demand a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of this Bench in the case of M/s. Dusters Total Solutions Services Pvt. Ltd.(supra), I find that this Bench after considering the rival contentions has held as under : . 5.10 The appellant has paid up the service tax belatedly before issuance of SCN. The interest which is in the nature of compensation for the delay in payment, was also paid after issuance of SCN and much before issuing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Solutions Services Pvt. Ltd.(supra) is squarely applicable. Further, this Bench in the case of M/s. Sri Kalki Enterprises Vs. Commissioner of G.S.T Central Excise, Chennai in Final Order Nos. 42768-42769/2018 dated 23.10.2018 has set aside the penalties imposed under Sections 76 and 78 by invoking Section 80 of the Finance Act, 1994. 7. In the light of the above findings of this Bench c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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