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TMI Blog2015 (12) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... case, I find that the appellant assessee has not disputed the liability and has paid the entire service tax liability along with interest before the issue of SCN. In the case of Marketing & Advertising Services Pvt. Ltd. (2006 (2) TMI 20 - CESTAT BANGALORE), the Bangalore Bench of this Tribunal set aside the interest and penalty imposed under Sections 75 & 76 of the Finance Act, 1994. In the case of Rashtriya Ispat Nigam Ltd. (2002 (11) TMI 234 - CEGAT, BANGALORE) also the Bangalore Bench of this Tribunal held that penalty and interest not imposable and allowed the appeal. - appellant has paid the entire service tax liability along with interest on 05.10.2006, ie., much prior to the issuance of show cause notice on 30.11.2006. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 27.07.2005 indicates permanent pipelines only. He further submits that since the appellant came to know that there will be liability, they paid the entire service tax along with interest on 05.10.2006, much before the issue of SCN dated 30.11.2006. The adjudicating authority imposed a penalty of ₹ 6,00,000/- under Section 78 of the Finance Act, 1994. The appellant assessee preferred appeal before the Commissioner (Appeals) and the Ld. Commissioner (Appeals) vide OIA no.268/12 dated 31.10.2012 upheld the order of the adjudicating authority. He relied upon the following case laws in support of his submissions 1. Rashtriya Ispat Nigam Ltd. Vs. CCE, Visakhapatnam 2003 (161) ELT 285 (Tri.-Bang.) 2. Taradevi Bafna Vs. CCE, Nasik ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bangalore Bench of this Tribunal set aside the interest and penalty imposed under Sections 75 76 of the Finance Act, 1994. In the case of Rashtriya Ispat Nigam Ltd. (supra) also the Bangalore Bench of this Tribunal held that penalty and interest not imposable and allowed the appeal. 5. By respectfully following the above decisions in the case of Mass Marketing Advertising Services Pvt. Ltd. (supra) and Rashtriya Ispat Nigam Ltd. (supra) and having regard to the facts and circumstances of the present case that the appellant assessee has already deposited the entire service tax amount along with interest, prior to the issue of show cause notice, I find that the Apex Court has confirmed the view of the Tribunal on the point that pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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