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TMI Blog2019 (2) TMI 211X X X X Extracts X X X X X X X X Extracts X X X X ..... e notice - As per sub-section (3) of Section 73, as it stood during the relevant period, no penalty can be imposed when the demand of service tax along with interest stands paid before issuance of show cause notice - The respondents have also explained the reason for delay in paying the service tax. It is seen that the accountant engaged had left the firm as it was proved that he is unreliable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. Based on intelligence that the respondents have delayed in paying service tax, investigations were conducted. They had provided taxable service to Volkswagen and other customers during the year 2010 11 and they collected the service tax but not filed returns or paid the service tax. Show cause notice dated 21.6.2011 was issued proposing to demand service tax along with interest and for impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... seen that the respondent has paid up the entire service tax along with interest of ₹ 4,52,248/- under GAR challans dated 20.3.2011, 23.3.2011 and 28.3.2011. The show cause notice is issued much later that is on 21.6.2011. It is seen that the respondent has discharged the entire service tax liability along with interest before issuance of the show cause notice. As per sub-section (3) of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment having intimated with regard to the short-payment of tax. All these would go to show that the Commissioner has rightly invoked section 80 to waive the penalties. The Commissioner has also relied upon various case laws to set aside the penalty as the amounts have been paid before issuance of the show cause notice. We find no ground to interfere with the impugned order. The appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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