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TMI Blog2013 (7) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... cable when ingredients of Section 73(4) are present – Court relied on Bajaj Travels Ltd. Versus Commissioner of Service-tax (2011 (8) TMI 423 - DELHI HIGH COURT ) - Held that:- Assessee were also not entitled to benefit of 25% tax amount as penalty as they have not deposited 25% tax amount as penalty within one month of receipt of the order – penalties under Section 76 and Section 78 operate in di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15% is paid to Hindustan Level Ltd. Appellants have provided Beauty Parlour service to the Customer5s on behalf of Hindustan Level Ltd. and did not pay any service tax during the period 1.10.2005 to 31.3.2007 and did not file any ST-3 Return also. During the investigation appellants have deposited Rs. 3,35,524/service tax along with interest in May 2007. A Show Cause Notice dated 19.7.2007 was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and therefore as per Section 73(3) of the Finance Act, they are not liable for any penalty. We find the Service Tax and interest was paid by them after summons were issued to them and investigation were initiated against appellants. It is not their case that they have paid tax and interest on their own. Moreover provision of Section 73(3) are not applicable when ingredients of Section 73(4) are p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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