2013 (9) TMI 289

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..... ue of the show-cause notice. - Held that:- No penalty under any of the provisions of the Act or the rules made thereunder shall be imposed in respect of payment of service-tax under the sub-section and interest thereon – as per section 73(3) explanation (2) - Sub-section 3 enables a person to quantify the amount of service tax to be paid by him and to pay it up under intimation to Central Excise O .....

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..... directed against the aforesaid penalty imposed by the Commissioner in adjudication of a show-cause notice dated 7/2/2012. The appellant paid service tax with interest thereon some time before issue of the show-cause notice. These payments were for the period from October 2010 to March 2011. The show-cause notice proposed a penalty under Section 76 of the Act and the adjudicating authority imposed .....

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