2014 (6) TMI 389 - AT - Service Tax

Penalty - Commissioner set aside penalty u/s 80 - Held that - lower appellate authority has taken note of the fact that the appellants have paid the tax along with interest before issue of show cause notice and he has invoked the provisions of Section 73(3) of the Act which permits no further action to be taken once the assessees paid the tax with interest before issue of show cause notice - no infirmity in the impugned order passed by the lower appellate authority - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT Chennai rejected the departmental appeal against setting aside a penalty, as the appellants had paid the tax with interest before the show cause notice was issued, invoking Section 73(3) of the Act. The lower appellate authority's decision was upheld.