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TMI Blog2009 (12) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... ax with interest before issuance of show-cause notice. Further, 25 per cent of the service tax was also deposited towards penalty within 30 days of the adjudication order. Held that- the appellant did not contest the service tax liability but deposited the same and also paid 25 per cent of the service tax as penalty, shows that the appellant is not interested in litigation but would like to abide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited towards penalty within 30 days of the adjudication order. 2. Learned Chartered Accountant on behalf of the appellant submitted that once the service tax with interest is deposited and penalty is also deposited within 30 days of the adjudication order, in terms of CBE C letter F.No. 137/167/2006-CX-4, dated 3-10-2007, the proceedings are to be treated as completed and no further action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 459 (Chennai - CESTAT) in support of his contention that once the service tax and interest are deposited, the proceedings are to be treated as concluded and therefore even penalty under section 78 was not warranted. 3. Since the appeal involves penalty under section 76 only and there is no dispute about the demand for service tax and penalty under section 78 of Finance Act, 1994, I waive the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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