TMI Blog2019 (3) TMI 1507X X X X Extracts X X X X X X X X Extracts X X X X ..... b-section (3) of section 73, when service tax along with interest is paid up by the assessee, on being pointed out by the officers, no penalties are to be imposed - penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No. ST/42717/2018 - Final Order No. 40305/2019 - Dated:- 28-1-2019 - Ms. Sulekha Beevi C.S., Member (Judicial) Shri V. Ravindran, Advocate for the App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Tribunal. 2. On behalf of the appellant, ld. counsel Shri V. Ravindran submitted that the appellant is a 100% Government of Tamil Nadu undertaking engaged in generation, transmission and distribution of electricity. This activity fell under the negative list of service under section 66D(k) of Finance Act, 1994 during the period of dispute. They were under bonafide belief that they are no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The ld. AR Shri S. Govindarajan supported the findings in the impugned order. 4. Heard both sides. 5. The appellant has discharged the service tax along with interest before issuance of the show cause notice. As per sub-section (3) of section 73, when service tax along with interest is paid up by the assessee, on being pointed out by the officers, no penalties are to be imposed. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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