2014 (1) TMI 1147

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..... mount of service tax due has been paid within the normal period. According to the provisions of Sec. 73(3) of the Finance Act, 1994 where an assessee pays the entire amount of service tax with interest as determined by himself or by the Central Excise Department, no show-cause notice shall be issued by the Central Excise officers and the amount paid is correct - Since the appellants have correctly .....

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..... provisions 66(a) of the Finance Act, 1994, the appellant was required to pay service tax on this amount as a receiver of service from their foreign agents who had no office in India. When the officer of the Central Excise wrote to the appellant on 15-9-2008 that the appellant is liable to pay this amount, appellant calculated the amount payable and paid the same with interest on 14th October, 200 .....

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..... by himself or by the Central Excise Department, no show-cause notice shall be issued by the Central Excise officers and the amount paid is correct. 3. Since the appellants have correctly paid the amount ascertained by themselves with interest before issue of show-cause notice and as the same is not in dispute, I consider that the show-cause notice should not have been issued in this case. Under .....

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