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TMI Blog2017 (3) TMI 1680X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is liable to pay service tax, the amount of service tax in question was deposited by the appellant with interest. Thus, in terms of sub-section (3) of Section 73 ibid, there was no necessity for issuance of show cause notice, only for imposition of penalty - appeal dismissed - decided against Revenue. - Service Tax Appeal No.ST/1370/2011-ST [DB] - FINAL ORDER NO. 52501/2017 - Dated:- 20-3-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 76, 77 and 78. He has recorded the following findings in the impugned order:- 18.3 M/s. AAI has contended that there was no deliberate withholding of information or suppression of facts and they are a Public Authority under the Central Government and there is no personal gain or guilty intention to evade any tax. The non-payment was on account of ignorance and the mistake was corrected as s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircular No.137/167/2006-CX-4 dated 03/10/2007. It is clear in terms of Section 73(3) that no show cause notice is warranted in the case if the duty is deposited prior to the issuance of the show cause notice in terms of aforesaid sub-section of the Act, and as such no penal action is required 4. On going through the adjudication order, we find that there is no element of suppression on the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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