9911796707
TMI Blog2013 (6) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... uance of show cause notice, he should get the benefit of Section 73(3), does not stand the test of the law, as it is evident that he has paid the amount only after the issuance of show cause notice. - penalty confirmed - decided against the assessee. - Appeal No.ST/605/11 - - - Dated:- 28-1-2013 - Hon'ble Mr. M.V. Ravindran, Member (Judicial) For the Respondent: Shri J. Nagori, A.R. JU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax (Rs.) Interest (Rs.) Paid on April 2008 to June 2008 111559/- 10569/- 31.3.09 July 2008 to September 2008 100765/- 6245/- 31.3.09 October 2008 to December 2008 94964/- 2875/- 27.03.09 January 2009 to March 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Section 73(3) will be applicable and no penalty should be imposed. The adjudicating authority as well as the first appellate authority has held that the appellant has not paid the amount before the issuance of show cause notice. 4. None appears on behalf of the appellant. But there is a letter from the appellant requesting to decide the matter on the merits of the case on the basis of submiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service tax liability and interest thereof for the period April 2008 to March 2009 only in the month of March 2009 that also on 27, 30 and 31.03.09. I find from the records that show cause notice was issued to the appellant on 13.03.09 which is undisputed. Since the appellants only claim before the Tribunal is that he has paid the amount of service tax liability, interest thereof before the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
