2012 (4) TMI 406

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..... met – decided case Krishna Security & Detective Services Vs CST (2011 - TMI - 211577 - CESTAT, AHMEDABAD) – against revenue. - ST/617/2011 - - - Dated:- 14-3-2012 - Mr. M.V. Ravindran, J. Shri J.S. Negi, A.R.: for Revenue. Per: Mr.M.V. Ravindran: This Stay Petition is filed for waiver of pre-deposit of penalty imposed by the adjudicating authority and upheld by first appellate a .....

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..... e. Show Cause Notice was issued for imposition of penalty which got confirmed by first appellate authority. 5. Ld.Counsel would draw my attention to the provisions of Section 73(3) of Finance Act, 1994, more specifically to explanation (ii) and submit that having paid the entire Service Tax liability with interest, the lower authorities should not have issued any Show Cause Notice for impositi .....

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..... iability and interest thereof stand deposited, there is no need for issuing Show Cause Notice even for penalty. I find that the ld.Counsel was correct in relying upon the judgment in the case of Krishna Security Detective Services (supra). 8. Provisions of Section 73(3) are very clear and the decision of the Tribunal in the case of Krishna Security Detective Services also lay down the rati .....

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