9911796707
TMI Blog2006 (2) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... is ascertained by the Central Excise officers and if it is paid of by the assessee in that case also the appellants should not be served upon any notice under sub-section (1). Considering both the situations, the appellants case is covered under the provisions of sub-section (2A) of Section 73 for non-issuance of show cause notice to the appellants. When the provisions themselves do not contemplate issuance of show cause notice when tax liability is discharged to my mind, the issuance of show cause notice in this case by the department is beyond the provisions of the Act. In view of the above Order-in-Appeal deserves to be set aside. I set aside the Order-in-Appeal and allow the appeal of the appellants with consequential relief, if any. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal preferred by the appellants, the Commissioner (Appeals) concurred the view of the adjudicating authority and upheld the Order-in-Original. Hence, this appeal. 3. Learned Advocate appearing for the appellants submits that it was their bona fide that on receiving communication from their client they approached the department and sought clarification whether the services provided by them were covered under the purview of the service tax. On hearing from the department, they have on their own discharged the duty liability without even waiting for any communication from the department. He relied upon the decision of the Larger Bench of the Tribunal in the case of CCE, Delhi-III, Gurgaon v. Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of service tax so paid : From the above it is very clear that there need not be any show cause notice issued to the appellants even when the service tax has escaped assessment, and if the same has been paid by the appellants on his own ascertainment. In this case the appellants have ascertained the service tax liability on their own and paid it off which is admitted by the department in Order-in-Original. Further, the said provisions also state that even the service tax is ascertained by the Central Excise officers and if it is paid of by the assessee in that case also the appellants should not be served upon any notice under sub-s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
