2010 (2) TMI 201

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..... ty u/s 78 waived - S/43/2009 - 172/2010 - Dated:- 9-2-2010 - Appearance: Shri M.N.Bharathi, Advocate For the Appellants Shri C.Rangaraju, SDR For the Respondent CORAM: Hon'ble Dr. Chittaranjan Satapathy, Technical Member Heard both sides. Shri M.N.Bharathi, learned Advocate appearing for the appellants states that the service tax amount has since been paid by the appell .....

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..... ays that appellants had not paid the full amount of the tax and interest thereon before issue of show-cause notice and hence the benefit of Section 73 (3) cannot be allowed in their case. He also states that imposition of penalty under Sections 76 78 is justified. 3. After hearing both sides, I find that the appellants have paid only part of the tax amount before issue of the show-cause notice .....

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