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TMI Blog2018 (5) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... st before the issue of SCN, the authority should not have issued the SCN and the case of the appellant is covered by the provisions of Section 73(3) of the Finance Act - appeal allowed - decided in favor of appellant. - ST/21720/2017-SM - Final Order No. 20669/2018 - Dated:- 23-4-2018 - Mr. S.S Garg, Judicial Member Shri Prakash, Advocate - For the Appellant Shri Pakshirajan, Asst. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w.e.f. 01.07.2012. However, it was observed that the appellant 'have not paid service tax on 'Man Power Supply Services with effect from 01.07.2012 and Security services with effect from 07.08.2012' under reverse charge mechanism. On being pointed out the above non-payment of service tax by the Audit officers, the appellant did not agree to the contention of the Audit party and have fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. Aggrieved by the said order, appellant filed appeal before the Commissioner(Appeals) who confirmed the demand of ₹ 23,282/- in respect of two invoices along with interest and also imposed equal penalty of ₹ 23,282/- under Section 78 and ₹ 2000/- under Section 77 of the Finance Act, 1994. 3. Heard both sides and perused records. 4. Learned counsel for the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax and interest and the said information is furnished to the authorities, then the authorities shall not serve any notice in respect of the amount so paid and in this case the appellant during the reply to the audit note, have provided particulars of service tax payment with applicable interest. 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6 After ..... X X X X Extracts X X X X X X X X Extracts X X X X
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