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TMI Blog2021 (6) TMI 546X X X X Extracts X X X X X X X X Extracts X X X X ..... red to be issued under Section 73(3). Merely because the tax amount has been deposited on the basis of ascertainment by the Department, the assessee cannot be deprived of the benefit of aforesaid provisions, more so in view of the fact that no evidence has been adduced in the SCN that there was a deliberate short payment. Penalty is required to be set aside - appeal allowed - decided in favor of appellant. - Service Tax Appeal No.76180 of 2018 - FINAL ORDER NO. 75305/2021 - Dated:- 16-6-2021 - SHRI P.K.CHOUDHARY, MEMBER(JUDICIAL) Shri S.K.Goyal, Chartered Accountant for the Appellant (s) Shri A.Roy, Authorized Representative for the Respondent (s) ORDER The present appeal has been filed by the assessee, M/s. C.C.I. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant and Shri A Roy, learned Authorized Representative appeared for the Department. 4. The Learned Chartered Accountant for the appellant submitted that since the entire service tax amount was deposited alongwith interest immediately after the short payment of tax was informed by the CERA authorities, the question of further imposition of penalty should not arise in view of Section 73(3) of the Act. He also submitted that once the service tax amount with applicable interest is already deposited, the very SCN should not have been issued. He also submitted that the appellant is entitled to the benefit of Section 80 of the Act for waiver of the penalty amount. He relied upon the following judicial pronouncements :- Electro Z ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not required to be issued under Section 73(3). Merely because the tax amount has been deposited on the basis of ascertainment by the Department, the assessee cannot be deprived of the benefit of aforesaid provisions, more so in view of the fact that no evidence has been adduced in the SCN that there was a deliberate short payment. Any other interpretation will render the said provision redundant inasmuch as the very intention of the said provision is to reduce litigation when compliance is made by the assessee. 8. Since the tax amount alongwith interest has already been deposited by the assessee, I do not find any reason to uphold the penalty amount in absence of evidence of fraud or suppression with an intent to evade payment of tax. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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