2010 (2) TMI 201

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..... er   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 appellants partly before issue of the show-cause notice and partly before conclusion of the adjudication proceedings. He states that provisions of Section 73 (3) of the Finance Act, 1994 should have been applied in the case of the appellants a .....

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..... ctions 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 and the remaining amounts have been paid during the continuance of the adjudication proceedings. The interest amount has not been paid so far. Under the circumstances, the provisions of Section 73 (3) of the Finance Act, 1994 cannot be ap .....

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