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TMI Blog2011 (8) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... the revenue challenging the order passed by the Tribunal [2009 (14) S.T.R. 803 (Tribunal)], which has held that the assessee has paid the service tax and interest even before the issue of show cause notice, and therefore in view of Section 73(3) of the Finance Act, 1994 no penalty could be levied. Aggrieved by the same revenue is in appeal. 2. The material on record discloses that the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 76 but confirmed the penalty imposed under Sections 77 and 78. Aggrieved by the same the Assessing Authority preferred the appeal before the Tribunal. The Tribunal has set aside the penalty on all counts. It is aggrieved by the said order, the present appeal is filed. 4. Sub-section (3) of Section 73 of the Finance Act, 1994, provides that, where any service tax has not been levied or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same, then the authorities are precluded from issue of show cause notice. 5. In these circumstances, the order passed by the Tribunal is strictly in accordance with the aforesaid statutory provision and do not suffer from any legal infirmity which calls for interference. No merit. Appeal stands dismissed. 6. In view of the fact that we are dismissing the appeal on merits, the applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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