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TMI Blog2017 (8) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... paid service tax along with interest on pointing out by the department, during the course of investigation, therefore, the SCN was not required to be issued in terms of section 73 (3) of the Act - Further, as there was contrary decision of this Tribunal on the issues, no penalty can be imposed - also, when there was divergent view on the issue, the extended period of limitation cannot be invoked - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived by the appellant falls under the category of Business Auxiliary Service, therefore, during the period July 2003 to December 2004, the appellant did not pay service tax. The proceedings were initiated and investigation conducted in the month of February 2005, whereas, the appellant paid service tax along with interest before issuance of the show cause notice. Thereafter, on 31.07.2007, a sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Business Auxiliary Servcies or not? Therefore, the extended period of limitation is not invocable. In that circumstances, it is prayed that the waiver of penalty be granted under Section 80 of the Finance Act,. To support this contention he relied on the decision of this Tribunal in the Case of Nair Coal Servcies Ltd. reported in 2016 (45) STR 529 (Tri. Mum.), Arpanna Automotive Pvt. Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od of limitation is not invocable. Moreover, in terms of Section 73 (3) of the Act, the proceedings were required to be dropped against the appellant. 7. The ld. AR relied on the decision of this Tribunal in the case of K. Madhav Kamath Brother Co. (Supra). The facts of this case are not relevant facts of this case. In that circumstances, this Tribunal held that demand for the extended pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be issued in terms of section 73 (3) of the Act. Further, I find that there was contrary decision of this Tribunal on the issues, no penalty can be imposed in the light of the decision of Arpanna Automotive Pvt. Ltd. (Supra). 9. Further I find that Hon ble Apex Court in the case of Continental Foundation Jt. Venture (Supra) has held that when there was divergent view on the issue, the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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