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TMI Blog2013 (1) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... e respondent has filed the ST -3 Return showing the service tax collected but not deposited. Therefore, as per provision of Section 73 (3) of the Finance Act, 1994 when the assessee has paid the service tax along with interest of their own and intimated to the department, therefore Show Cause Notice is not warranted - In favour of assessee - ST/279/2012 - 894/2012 - Dated:- 24-8-2012 - Ashok Ji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, they did not pay the service tax collected from the clients to the department. This fact was brought by the respondent to the knowledge of the department through ST -3 Return that service tax due has not been paid by them. After certain period of time, the respondent paid the service tax along with interest. Thereafter, Show Cause Notice was issued for appropriating the amount of service tax pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ention he relies on the judgment of the Hon'ble High Court of Karnataka in the case of United Communication Vs. CCE, Mangalore -III reported in 2012 (281) ELT 168 (Kar) and The Modern Co-operative Bank Limited Vs. CCE., Nasik reported in 2010 (19) STR 697 (Tr.Chennai). Therefore, he prays the impugned order be set aside and the penalty imposed by the adjudicating authority be confirmed. 4. Altho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 73 (3) of the Finance Act, 1994 when the assessee has paid the service tax along with interest of their own and intimated to the department, therefore Show Cause Notice is not warranted. As the Show Cause Notice is not warranted, the question of imposition of penalty does no arise. 6. Accordingly, I do not find any infirmity in the impugned order and the same is upheld. The Revenue appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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