9911796707
TMI Blog2019 (5) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... s also on record that the interest on the said service tax was not paid by the appellant till the disposal of the appeal before Commissioner (Appeals). Sub Section 3 of Section 73 of the Finance Act states that wherein service tax has not been levied or paid, the person on the basis of his own ascertainment or on the basis of tax ascertained by Central Excise officers before servicing the notice pays the same and inform his jurisdictional Central Excise Authority, no show cause notice is required to be issued to him. However, the exception stands carved out by way of Sub Section 4 of Section 73 of the Act - Sub-Section 4 of the said section is to the effect that nothing contained in sub-section (3) shall apply to a case where service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. After hearing both the sides duly represented by learned advocate Shri Vaibhav Dixit appearing on behalf of the appellant and learned AR, Shri Mohammad Altaf appearing on behalf of the Revenue, I find that the appellants were providing services to their clients by way of marketing and promoting their products which service falls under the taxable category of Business Auxiliary Service . The audit conducted in the appellant s factory revealed that the appellant were not paying service tax on the commission earned by them. As a result, on such detection, appellant deposited the entire service tax of ₹ 16,23,280/- on 28 December, 2012. 3. Thereafter the show cause notice was issued to them on 05 September, 2013 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government. The said fact came into light only when the audit was conducted in the assessee factory. It is only after detection, the appellant deposited the service tax. It is also on record that the interest on the said service tax was not paid by the appellant till the disposal of the appeal before Commissioner (Appeals). 7. I have considered the provision of Sub Section 3 of Section 73 of the Finance Act, which are to the effect that wherein service tax has not been levied or paid, the person on the basis of his own ascertainment or on the basis of tax ascertained by Central Excise officers before servicing the notice pays the same and inform his jurisdictional Central Excise Authority, no show cause notice is required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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