2006 (4) TMI 26 - AT - Service Tax

Service Tax - When amount of service tax is paid before issuance of show cause notice, there is not need to issue any show cause notice to the assessee - Penalty set aside

Summary

The Revenue appealed against the Order-in-Appeal dated 28-6-2004. No one appeared for the respondents. Penalty of Rs. 6,255 under Section 76 of the Finance Act, 1994 was set aside as the amount was paid before the show cause notice. The Commissioner's decision was upheld, and the Departmental appeal was dismissed.