2013 (10) TMI 481

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..... unt of duty along with interest had been paid by the appellant before issue of show cause notice under Section 73 (3) of the Finance Act, 1994, there was no need even to issue a show cause notice - This was a fit case where penalty under Section 80 of the Finance Act, 1994 was not required to be imposed - Accordingly, the appeal filed by the appellant for non-imposition of penalty under Section 76 .....

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..... e regular hearing of appeal fixed in this matter. 2. Shri S.J. Vyas, learned Advocate appearing on behalf of the appellant argued that the period involved in this case is October 2007 to March 2008 and when the short levy of service tax of Rs. 28,196/- was pointed out on GTA services, the same was paid by the appellant before the issue of show cause notice along with interest. 3. Shri Manoj Ku .....

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