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TMI Blog2018 (8) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... ecord that appellant has filed ST-3 return on 21.08.2012 with delay and that fact was in the knowledge of the Department, therefore, show cause notice dated 20.04.2015 is highly time barred - on limitation itself demand is not sustainable. Moreover, in terms of Section 73(3) of the Act, it is clear mandate that if assessee pays service tax on pointing out by the Department, in that circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. 2. Brief facts of the case are that for the period 2010-11 and 2011-12, the appellant paid the service tax alongwith interest with a delay and filed ST-3 returns on 21.08.2012. This fact was came to the knowledge of the Department during audit. Although, the appellant filed their service tax returns on 21.08.2012. Thereafter, a show cause notice was issued to the appellant to impose p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elay and service tax alongwith interest. Therefore, the show cause notice dated 20.04.2015 is highly time barred. 4. On the other hand, ld. AR appearing for the Revenue submits that the provision of Section 73(3) of the Act are not applicable to the facts of this case. Moreover, the penalty under Section 76 and late fee under Section 70 alongwith Rule 7C of the Service tax Rules, 1994 has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Department that appellant has paid service tax alongwith interest with a delay, therefore, Section 73(3) of the Act is applicable to the facts of this case. Further, there is no allegation on the appellant for fraud, wilful mis-statement, suppression of facts or having any intention not to pay service tax, in that circumstances, provisions of Section 73(4) are not applicable. Therefore, I hold ..... X X X X Extracts X X X X X X X X Extracts X X X X
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