9911796707
TMI Blog2015 (4) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... f 'Modular Kitchen and Other Services', which was brought into the tax net from 16th of June 2005. After completion of the investigation, the appellants were directed by the officers of DGCEI to pay the amount of service tax as determined by them under the category of 'Construction of Complex Services'. All the appellants herein paid the amount to the Treasury and also filed an application under Section 73(3) of the Finance Act, 1994. Subsequently, all the appellants entertained a view that they are not required to pay the service tax as has been paid by them. All the appellants filed refund claims for the amounts paid by them on direction of the DGCEI. On receipt of such refund claims, the adjudicating authority issued a sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;. It is also undisputed that the appellants had filed applications before the revenue authorities that that case may be closed as per the provisions of section 73(3) of the finance act 1994. 7. On this factual background, we need to consider the submissions made by the learned Counsel. We find, the learned Counsel's main contention is that the provisions of Section 73(3), if had to be applied, in that case, the appellants were required to follow the proper provisions as to file the declaration and the same has to be accepted by the adjudicating authority. We find that this submission made by the learned Counsel seems to be not in consonance with the law. Provisions of Section 73(3) of the Finance Act, 1994 reads as under: "(3) Whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of service tax under this sub-section and interest thereon." 8. It can be seen from the above reproduced section that the said section is not ambiguous and very clearly lays down that the Central Excise officer shall not serve any notice on the appellant if the payment which has not been paid or has been short-paid is ascertained by the Central Excise officer and paid before the service of notice, no notice requires to be issued to the assessee. The provisions of sub-section are very clear and if no notice is issued to the appellants under Section 73(1) of the Finance Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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