9911796707
TMI Blog2018 (7) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate for the appellant and Shri V.R. Reddy, Authorised Representative on behalf of Revenue. 3. Learned Counsel at the outset submitted that he is not disputing the demand of service tax and interest which was paid by the appellant even before issuance of show-cause notice on being pointed out by the audit party. He is in appeal only for a penalty imposed under Section 78 of the Finance Act,1994. He contested that on his own he has paid the entire amount prior to issuance of show-cause notice and in view of provision contained in Section 73(3) no penalty should have been levied in respect of payment of service tax under this Section. He also argued that in his case there was no malafide intention for evading any taxes because during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount so paid: Provided that the Central Excise Officer may determine the amount of short payment of service tax or erroneously refunded service tax, if any, which in his opinion has not been paid by such person and, then, the Central Excise Officer shall proceed to recover such amount in the manner specified in this section, and the period of eighteen months referred to in sub-section (1) shall be counted from the date of receipt of such information of payment. Explanation 1: For the removal of doubts, it is hereby declared that the interest under section 75 shall be payable on the amount paid by the person under this subsection and also on the amount of short payment of service tax or erroneously refunded service tax, if any, as may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nge their attitude towards these tax payers, understanding the object with which this enactment is passed and also keep in mind the express provision as contained in subsec. (3) of Sec. 73. The Parliament has expressly stated that against persons who have paid tax with interest, no notice shall be served. If notices are issued contrary to the said Section, the person to be punished is the person who has issued notice and not the person to whom it is issued. We take that, in ignorance of law, the authorities are indulging in the extravaganza and wasting their precious time and also the time of the Tribunal and this Court. It is high time that the authorities shall issue appropriate directions to see that such tax payers are not harassed. If ..... X X X X Extracts X X X X X X X X Extracts X X X X
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