2010 (10) TMI 145

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..... o voluntarily deposited the tax, no proceedings are required to be initiated – Held that: - no dispute that the appellants had discharged service tax liability with interest before issue of show cause notice - appeals are allowed. - ST/90-91 & 95/2010 - A/1742-1744/2010-WZB/AHD - Dated:- 1-10-2010 - Shri B.S.V. Murthy, Member (T) REPRESENTED BY : Shri A. Doshi, C.A. , for the A .....

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..... which culminated in confirmation of penalties under Section 76. 2. Learned Chartered Accountant on behalf of the appellants submits that the issue is no more res integra and covered by several decisions of the Tribunal and placed reliance on the decisions of the Tribunal in the case of M/s. UB Engineering v. CCE, Rajkot - 2009-TIOL-1192-CESTAT- C AHM = 2009 (16) S.T.R. 457 (Tri.-Ahm.) M/s. Amris .....

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..... tax, pays the amount on the basis of own assessment, before service of notice, with interest, Central Excise officers shall not service any notice on him. Further, I also find that the CBEC vide its Circular No. F.No. 137/167/2006-CX., dated3-10-2007, has also clarified that in respect of persons who voluntarily deposited the tax, no proceedings are required to be initiated. In this case, there is .....

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