TMI Blog2009 (1) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... No any justification for imposition of penalties in terms of Section 76 & 77 - ST/192/2008 - A/309/WZB/Ahd/2009-CII - Dated:- 20-1-2009 - Smt. Archana Wadhwa, Member (Judicial) Shri B.S.V. Murthy, Member (Technical) (Final Order No. A/309/WZB/Ahd/2009-CII and Stay Order No. S/259/WZB/Ahd/2009-CII dt. 20.1.2009 certified on 5.2.2009 in Application No. ST/Stay/1671/2008 and Appeal No. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties under the said section. 2. Learned advocate has drawn our attention to both Circular 137/167/2006-CX-4 dated 03.10.2007 clarifying as under: "Subject: Issuance of SCNs for levy of penalty in the cases where service tax is paid suo motu by the assessee - Reg." "Section 73(1A) of the Finance Act, 1994 provides for conclusion of adjudication proceeding in the cases of wilful sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T.R. C30], wherein it has been clarified that this sub-section provides for conclusion of adjudication proceedings in respect of person who has voluntarily deposited the service tax." "3.1 The relevant portion of section 73 is reproduced below.- "Provided further that where such person has paid service tax in full together with interest and penalty under sub-section (1A), the proceeding in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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