2016 (12) TMI 662

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..... vice tax alongwith interest was paid by the appellant before issuance of show cause notice and non-payment of service tax amount within the stipulated time is not attributable to fraud or collusion or wilful misstatement or suppression of facts, with intend to evade payment of service tax. Therefore, in terms of Sub-Section (3) of Section 73 ibid, there was no necessity for issuance of show cause .....

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..... e of the appellant is that since the entire amount of disputed service tax alongwith interest has been paid before issuance of show cause notice, proceedings cannot be initiated under sub-section (3) of Section 73 of the Finance Act, 1994 for imposition of penalty under Section 76 and 78 ibid. 3. Heard the ld. Counsel for both sides and examined the records. 4. I find that the entire amount .....

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