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TMI Blog2012 (8) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of entire amount of service tax liability and interest thereof before the issuance of show cause notice - penalties under Sections 76 and 78 in excess of the 25% of the amount of penalty paid by the appellant set aside - ST/237 of 2010 - A/269/WZB/AHD OF 2012 - Dated:- 22-2-2012 - M.V. Ravindran, J. Rakesh Jain for the Appellant. R. Nagar for the Respondent. ORDER 1. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice on 05.01.10 after the issuance of the Order-in-Original. 4. It is to be noted that since the appellant is not contesting the service tax liability and has deposited the entire amount before the issuance of show-cause notice along with the interest and also discharged 25% of the amount of service tax liability, Board's Circular No. 137/167/2006-CX-4 dated 03.10.07 will apply in this c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... month from the date of issue of SCNs. Similarly, section 73(3) provides conclusion of adjudication proceedings in other cases on payment of service tax and interest. 2. A question has been raised as to whether the conclusion of proceedings in such cases is limited to the action taken under section 73 of the Act or all proceedings under the Finance Act, 1994, including those under sections 76, 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings against such person to whom SCN is issued under sub-section (1) of section 73. Therefore, it is not merely a conclusion under sub-section (1), but conclusion of all proceeding against such person. Similar is the position in respect of sub-section (3) of section 73. 4. Accordingly, conclusion of proceeding in terms of sub-sections (1A) and (3) of section 73 implies conclusion of entire ..... X X X X Extracts X X X X X X X X Extracts X X X X
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