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TMI Blog2015 (9) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... ch body and were exempted from payment of excise duty or VAT, etc. As such, they were not aware of the provisions of payment of service tax on reverse charge basis, inasmuch as it was not the appellant who had provided the services. In such a scenario, they submit that they were under a reasonable bona fide impression that no tax is required to be paid by them. As soon as they were pointed out tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... activity of research, production and marketing of various varieties of seeds for agricultural purposes. This activity of production of seeds is exempted from payment of excise duty and also from Value Added Taxes (VAT) levied by the State Government on sales. They are mainly involved in the scientific process as such they do not know that the payment of service tax has to be made under 'Rever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind that the said Section 73(3) is to the effect that if an assessee pays the short-paid or non-paid service tax either on his own or on the basis of tax ascertained by a Central Excise Officer, who shall not serve any notice under subsection (1) in respect of the amount so paid. However, subsection (3) of the said Section shall not apply to a case where the service tax has not been paid on accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same was paid immediately before the issuance of show-cause notice. 3.2 The Tribunal in the case of Ratindranath K. Kanungo vs. Commissioner of Central Excise, Ahmedabad: 2010 (07) LCX 0170 has dealt with an identical situation and has observed that the situation was squarely covered by the provisions of Section 73 (3) and there was no requirement for issuance of show-cause notice. There are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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