2017 (5) TMI 1569

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..... ed the service tax liability. They have not discharged entire amount of interest prior to issuance of show cause, and hence application of provision of Section 73(3) of Finance Act, 1994 which may not come to their help as also Section 18 of Finance Act, 1994 for the reason that they were held liable to pay interest by invoking extended period and have not done so - penalty upheld - appeal dismiss .....

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..... interest liability on 30.08.2013 i.e. before issuance of show cause notice dated 19.05.2014 and balance amount of interest was paid on 20.06.2014. The plea of the Ld. Counsel appearing for the appellant is for setting aside the penalty imposed by adjudicating authority. I find that the appellant was issued a show cause notice invoking extended period in respect of very same issue. Subsequently als .....

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