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TMI Blog2015 (11) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of ascertainment by the Central Excise Officers and informs the Central Excise Officer of payment of such service tax then, no notice under sub-section (1) of Section 73 in respect of the amount so paid shall be served. In the instant case, the appellant discharged the tax liability for the period 2007-08 to 2009-10 along with interest on 02/02/2010 - provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and issuance of a show-cause notice for demand of service tax and imposition of penalties was not at all warranted. - Decided in favour of assessee. - APPEAL NO. ST/89545/13 - - - Dated:- 15-5-2015 - Shri Anil Choudhary, Member (Judicial) For the Petitioner : Shri P.V. Sadavarte, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before issue of show-cause notice. However the show-cause was adjudicated and the proposed demand confirmed vide order in original and further penalty was imposed @ 200/- per day under Section 77 for failure to obtain service tax registration certificate in time and for failure to furnish prescribed returns. Also penalty of ₹ 39,077/- under Section 76 imposed. Further penalty of ₹ 78,153/- was imposed under Section 78 of the Finance Act. Being aggrieved, the appellant filed an appeal before learned Commissioner (Appeals). The ld. Commissioner (Appeals) vide the impugned order rejected the appellants appeal upholding Order-in-Original passed by Assistant Commissioner. Being aggrieved the appellant is in appeal before the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scertainment by the Central Excise Officers and informs the Central Excise Officer of payment of such service tax then, no notice under sub-section (1) of Section 73 in respect of the amount so paid shall be served. In the instant case, the appellant discharged the tax liability for the period 2007-08 to 2009-10 along with interest on 02/02/2010. The above conduct of the appellant makes it abundantly clear that they have deposited the tax liability along with interest immediately on being pointed out by the Revenue. Therefore, the provisions of sub-section (3) of Section 73 is clearly attracted in the facts of the case and issuance of a show-cause notice for demand of service tax and imposition of penalties was not at all warranted. 4.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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