2014 (5) TMI 576

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..... ship from engaged in the activity of civil construction, mainly roads construction and had also undertaken the construction of 14 number of tenements of Maharashtra Housing Development Authority (MHADA). A show-cause notice was issued to the appellant in respect of the 14 tenements constructed for MHADA during the period 01.06.2005 to 30.09.2007, for low income group, the activity liable to Servic .....

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..... tax liability and deposited the tax along with interest before the issue of show-cause notice, as it is evident from para 7 of the show-cause notice, no show-cause notice was required to be issued in the matter under Section 73 (3) of the Finance At, which provides that where any Service Tax found to be not levied or short-levied, the assessee may pay the amount of Service Tax chargeable, on the .....

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..... under the provisions of Section 73(3), the Revenue authority have no jurisdiction to initiate any recovery proceedings or imposition penalty under the Act.           2. The learned A.R. relies upon the orders of lower appellate authority and points out from para 8 of the impugned order passed by the Commissioner (Appeals), wherein the plea taken by the .....

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