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TMI Blog2019 (10) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... ied on such type of transaction. Thus, under such circumstances, it cannot be said that non-payment of service tax during the relevant period was owing to the reason of suppression or misstatement of facts etc. Since, the appellant had deposited the service tax along with interest before issuance of the show cause notice, in my considered opinion, the benefit of sub-section (3) of Section 73 ibid should be available to the appellant for non-issuance of any show cause notice, especially seeking for imposition of penalties. Penalties set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 89153 of 2018 - A/86677/2019 - Dated:- 29-8-2019 - HON BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment initiated show cause proceedings, seeking for confirmation of the service tax demand along with interest and for imposition of penalties under various provisions of the erstwhile Act of 1994. The matter was adjudicated vide order dated 18.08.2016, in confirming the proposals made in the show cause notice. On appeal, the learned Commissioner (Appeals) vide the impugned order dated 13.07.2018 has upheld confirmation of the adjudged demands against the appellant. Feeling aggrieved with the impugned order, the appellant has preferred the present appeal before the Tribunal. 3. The learned Consultant fairly concede that the appellant is not contesting the service tax and interest demand confirmed by the authorities below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the constitutional validity of Section 66A ibid before the Hon ble Bombay High Court and also made representation to the Finance Minister of Government of India regarding the clarification on the issue, whether customs duty or service tax to be levied on such type of transaction. Thus, under such circumstances, it cannot be said that non-payment of service tax during the relevant period was owing to the reason of suppression or misstatement of facts etc. Since, the appellant had deposited the service tax along with interest before issuance of the show cause notice, in my considered opinion, the benefit of sub-section (3) of Section 73 ibid should be available to the appellant for non-issuance of any show cause notice, especially seeking for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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