2008 (4) TMI 202

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..... th the sides and perused the records. 2. The Assistant Commissioner refrained from imposing any penalty on the appellants under Section 76 of the Finance Act, 1994, as they had paid major outstanding dues of Service Tax alongwith interest thereon, voluntarily before the issue of the Show Cause Notice. However, on review of the order passed by the Assistant Commissioner, the Commissioner, vide the .....

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..... . As per the advice of their Corporate Office, they got themselves registered for Service Tax. They provide cargo handling services to various fertilizer companies such as IFFCO, RCF, KRIBHKO etc. They were instructed by their Corporate Office to pay entire Service Tax. Accordingly, they paid majority of Service Tax alongwith interest before the issue of the Show Cause Notice. The Service Tax liab .....

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..... id was set aside, as the Service Tax liability was discharged before the issue of the Show Cause Notice:- (i) Warna Industries Ltd v. CCE, Pune reported in 2006 (4) S.T.R. 535 (Tri-Mumbai); (ii) Greenply Industries Ltd. v. CCE, Jaipur reported in 2006 (4) S.T.R. 241 (Tri-Del.); (iii) Sieger Spintech Equipments Pot. Ltd. v. CCE, Coimbatore reported in 2006 (3) S.T.R. 736 (Tri-Chennai). 6. In th .....

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