2017 (4) TMI 503

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..... cause notice - Held that:- when an assessee had paid the service tax in full together with interest, the proceedings against the assessee would be concluded including the proceedings under Section 73(3) of the Finance Act, 1994. - Decided in favor of assessee.
Vasanti A. Naik and Indira Jain, JJ. Shri S.N. Bhattad, Advocate, for the Appellant. ORDER By this Central Excise Appeal, the appell .....

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..... t the penalty is payable by the assessee when there is a delay in payment of service tax. 4. On hearing the learned Counsel for the Department and on a perusal of the order of the Tribunal, we find that there is no scope for interference with the order of the Tribunal in this appeal. While holding that the respondent-assessee would not be liable to pay the penalty, the Tribunal had relied on .....

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..... upheld by the Karnataka High Court in Commissioner v. Manipal County, reported in 2014 (36) S.T.R. J188, there is no scope for interference with the order of the Tribunal dated 26-8-2015. In the judgments relied on by the Counsel for the appellant-Department, the relevant Circular dated 3-10-2007 was not considered, whereas the same was considered in the judgment of the Karnataka High Court, repo .....

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