9911796707
TMI Blog2014 (8) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of tax ascertained by the Central Excise officers before service of the notice - the amount of Service Tax of ₹ 68,424/- paid prior to issue of the SCN can be held to have been paid under Section 73(3) of the Act. There is no provision in the said Section not to cover cases where returns may not have been filed. As such, equal penalty imposed in respect of the said amount of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion limit till 2005. Only in the year 2005-06, they crossed this small scale exemption limit. When it was pointed out that they are required to pay service tax, they came forward to pay the tax amount in three equal instalments as orally allowed by the jurisdictional officers. However, before they paid the third instalment, they were issued a show-cause notice. They have, however, paid the 3rd in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service of the notice. As such, I am of the considered view that the amount of Service Tax of ₹ 68,424/- paid prior to issue of the SCN can be held to have been paid under Section 73(3) of the Act. There is no provision in the said Section not to cover cases where returns may not have been filed. As such, equal penalty imposed in respect of the said amount of ₹ 68,424/- is set aside. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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