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TMI Blog2017 (2) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax, if the same is paid either by the appellants themselves or as ascertained by the central excise officers before the service and notice to him, no notice is required to be served - CBEC vide its letter no. 137/167/2006-CX-4 dated 03.10.2007 has clarified that if tax and interest is paid before SCN, all proceedings (which includes proceedings under Section 78 & 77 of the Act) under the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liability on reverse charge basis. 2. During the period relevant for the purpose of the present appeal the appellant discharged its service tax liability on payment made toward sponsorship services. However, in some case there was delays in depositing the taxes which were subsequently deposited along with deposition of interest. 3. In the above background the appellants were issued a show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd inform the [Central Excise Officer] of such payment in writing who, on receipt of such information shall not serve any notice under subsection (1) in respect of the amount so paid. As such it is the contention of the Ld. Advocate that the appellant having deposited the entire service tax before the issuance of the show cause notice, there was no requirement of issuance of any show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t clear that no further litigation would be taken up by the Revenue authorities. Explanation 2 is reproduced below: Explanation 2 : For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made there under shall be imposed in respect of payment of service tax under this sub section and interest thereon. 6. We also note that CBE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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