2019 (2) TMI 1250

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..... en paid up by the appellant before issuance of the show cause notice. Sub-section (3) of Section 73 states that when the service tax along with interest is paid up as pointed out by the officers or on own ascertainment by the assessee, no penalty are to be imposed. Tribunal in the case of Onward E-Services Ltd. Vs. Commissioner of Service Tax, Mumbai [2018 (5) TMI 323 - CESTAT MUMBAI] has als .....

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..... service tax liability. Show cause notice was issued proposing to demand service tax for the period from November 2005 to September 2010 along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and imposed equal penalty. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of the appellant, .....

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..... 3) of Section 73, if service tax along with interest is paid up on being pointed out by the officers, no penalty ought to have been imposed. 3. The ld. AR Ms. T. Usha Devi supported the findings in the impugned order. 4. Heard both sides. 5. The appellant is contesting only the penalties imposed. It is brought out from the records that the entire service tax liability along with interest .....

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