9911796707
TMI Blog2015 (3) TMI 1006X X X X Extracts X X X X X X X X Extracts X X X X ..... SCN - Held that:- It is an admitted fact that the entire service tax liability attributable to the taxable services provided by the appellant has been paid along with interest before issuance of show-cause notice. Sub-section (3) of Section 73 mandates that on payment of the amount of service tax on the basis of own ascertainment by the service provider or on the basis of tax payable as ascertaine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant in fraudulent activities in defrauding the Government revenue, we are of the considered view that a good ground is made out for waiving the penalty amount under Section 80 of the Finance Act, 1994. - Decided in favour of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant submitted that the appellant is not contesting the service tax liability and had paid the entire amount along with interest before issuance of the show-cause notice. However, the appellant is contesting the penalty imposed in view of Section 73(3) of the Act, which mandates that where the entire service tax liability along with interest has been paid before initiation of show-cau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the service provider or on the basis of tax payable as ascertained by the Central Excise officer, no show-cause notice shall be served on the service provider in respect of the amounts so paid. We find that the authorities below have accepted the fact regarding payment of tax along with interest by the appellant and over and above such payment nothing further is payable, representing the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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