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TMI Blog2015 (11) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... Naskar, AC (AR) ORDER Per Shri H. K. Thakur This appeal has been filed by the appellant against Order-in-Appeal No.52/JSR/2012 dated 16.04.2012 passed by the Commissioner(Appeals) of Central Excise & Service Tax, Ranchi as the first appellate authority. The entire differential service tax liability on works contract services, along with interest, was paid by the appellant before the issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST dt.1.3.2008 by which rate of composition scheme was enhanced to 4%. That as soon as the appellant came to know about this fact they wrote to the service recipient to pay the differential amount. That proper ST-3 returns were filed showing service tax paid at the rate of 2%. He made the Bench go through the correspondence exchanged between the appellant and the service recipient. It was the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties imposed upon the appellant under Section 76 & 77 of the Finance Act, 1994 are justified when appellant has paid the entire differential service tax along with interest before issue of Show Cause Notice. It is observed from case records that no penalty has been imposed upon the appellant under Section 78 of the Finance Act, 1994. It is also observed from the case records that recipient of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tire differential service tax was paid along with interest. Even otherwise also from the returns filed Revenue would have given appellant a demand. As no penalty under Section 78 was imposed by the Adjudicating authority appellant s conduct of paying entire differential service tax along with interest, before the issue of Show Cause Notice or on the date of Show Cause Notice, will have to be appre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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