2013 (12) TMI 616

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..... The appellant had taken registration and was paying Service Tax for the services provided by them in the category of "Maintenance & Repairs". 2. On the ground that the appellant was also providing erection, commissioning and business auxiliary services and was not paying the tax, proceedings were initiated for recovery of service tax. During the investigation, it was found that appellant wa .....

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..... rvice in respect of each of these two services for each year was less than the amount of Rs. 4 lakhs, they neither collected the tax nor paid the same. He also submits that the appellants have paid service tax and interest before issuance of the show-cause notice and therefore, in terms of provisions of Section 73(3) of the Finance Act, 1994, no show-cause should have been issued. He also relies u .....

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