TaxTMI 
TaxTMI 
2019 (3) TMI 119
X X X X Extracts X X X X
X X X X Extracts X X X X
....murugan, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants are engaged in providing the services of Site Formation and Clearance, Excavation and Earthmoving and Demolition Services. On scrutiny of records, it was noticed that they provided such services to M/s. Madras Cements Ltd. and received an amount of Rs. 16,93,372/- as service tax from October 2009 to Januar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e tax within the prescribed dates. However, they have discharged the service tax along with interest immediately on being pointed out by the department. That such payment along with interest was much before issuance of the show cause notice. She relied upon sub-section (3) of section73 of Finance Act, 1994 to argue that no penalty can be imposed when the service tax is discharged along with intere....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lty imposed under section 78 may be set aside. 3. The ld. AR Shri B. Balamurugan supported the findings in the impugned order. He submitted that this is a case where the appellant has collected the service tax but has not paid up to the Government. Collection of service tax and not paying to the Government itself would indicate that the appellant is guilty of suppression of facts with intent to e....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... particular no show cause notice has to be issued. The intent of this section is to reduce litigation and also to encourage the appellant to pay up the tax as and when pointed out by the department or coming to notice of the assessee. Thus, it is only intended for voluntary and easy compliance on the part of the assessee. The decision of the Hon'ble High Court of Karnataka in the case of Commissio....