2015 (12) TMI 747

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..... Act. But without application of mind, the show cause notice was issued and thereafter the same was adjudicated and penalty was also confirmed against the appellant. This shows the arrogance of the official for imposing penalty on the appellant. As discussed above, that the show cause notice was not required to be issued to the appellant. Therefore, I set aside the penalty imposed on the appellant .....

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..... re, appellant is before me. 3. Learned Counsel for the appellant submits that in this case, the appellant on their own detection, paid the service tax along with interest, therefore as per Section 73(3) of the Finance Act, 1994, show cause notice was required to be set aside. In these circumstances, penalty is not imposable. 4. On the other hand, learned AR supports the impugned order. 5. .....

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