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TMI Blog2015 (7) TMI 1043X X X X Extracts X X X X X X X X Extracts X X X X ..... imposable, when the same has been paid before the issue of Show Cause Notice alongwith duty and interest. It is observed that as per Para 4 of O.I.A Dated 28.02.2013, passed by the first appellate authority, the entire amount of service tax alongwith interest and penalty of 25% was paid by the appellant during investigation. Under the provisions of Finance Act, 1944 when the entire amount of servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resentative) Per: H.K. Thakur This COD Application and appeal has been filed by the appellant with respect to O.I.A No. PJ/520/VDR-II/2012-13 Dated 28.02.2013. 2. Shri Kalpesh Patel, Proprietor of the appellant appeared in this case and submitted that the outcome of the appeal filed by the advocate of the appellant was not made known to the appellant by their advocate. That only on 19. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other penalties under Section 76, 77 78 of the Finance Act, 1944 are not imposable as per the provisions contained in the Finance Act, 1944. 4. Shri G.P. Thomas (AR) appearing on behalf of the Revenue defended the orders passed by the first appellate authority and confirmed that the entire service tax alongwith interest and 25% penalty was paid by the appellant before the issue of Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Show Cause Notice is imposable under Finance Act, 1944. In view of the above observations penalties imposed under Section 76, 77 and in excess of 25% under Section 78 of the Finance Act, 1944 are required to be set-aside and appeal filed by the appellant is required to be allowed to that extent. 6. Appeal filed by the appellant is allowed to the extent indicated here in above. (Dictated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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