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TMI Blog2020 (10) TMI 534X X X X Extracts X X X X X X X X Extracts X X X X ..... led service tax returns in 2009. Only an amount of ₹ 9,073/- with interest stands to be discharged as calculated by the adjudicating authority. Taking note of this fact that the appellant has discharged the service tax for the said period before show-cause notice, the imposition of penalties in this regard is unwarranted - appellant has to pay the balance amount of ₹ 9,073/- with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 6-2-2020 - HON BLE SMT. SULEKHA BEEVI C.S, MEMBER (JUDICIAL) AND HON BLE SHRI C.J. MATHEW, MEMBER (TECHNICAL) Shri M. Ponnusamy, Consultant for the Appellant Shri L. Nandakumar, Authorized Representative for the Respondent ORDER Per Smt. Sulekha Beevi C.S: Brief facts are that the appellant who is a CHA was issued show-cause notice dated 31.08.2010 alleging that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Original, dated 25.04.2012. That only a amount of ₹ 9,073/- was remaining as balance as per the calculation arrived at by the adjudicating authority. The appellant had paid the service tax for the said period along with interest as calculated by them. 4. With regard to the demand made in respect of reimbursable expenses, he relied upon the decision of the Hon ble Supreme Court in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this fact that the appellant has discharged the service tax for the said period before show-cause notice, we find that the imposition of penalties in this regard is unwarranted. By invoking section 80 of the Finance Act, 1994, we set aside the penalty imposed in this regard. We, however, make it clear that the appellant has to pay the balance amount of ₹ 9,073/- with interest if not paid. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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