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TMI Blog2022 (7) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... n pointed out by the department pay the required Service Tax along with interest then department is not supposed to issue any show cause notice, consequently, no penalty can be imposed - In the present case, the appellant have admittedly paid the Service Tax on 1st December, 2005 along with interest, thereafter, the show cause notice was issued on 12.03.2017. Since, the appellant had already paid the Service Tax along with interest without contesting the same their case clearly falls under Section 73 (3) of Finance Act, 1994. The penalty imposed under Section 78 is set aside - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.10714 of 2021 - A/10769/2022 - Dated:- 30-6-2022 - MR. RAMESH NAIR, MEMBER (JUDICIAL) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of Services provided by them, they have issued the valid invoices and shown in their books of account as Service Tax payable, therefore, there was no malafide intension on the part of the appellant. For this reason also the penalty is not imposable. He placed relied upon the following judgments:- NOKIA INDIA PVT. LTD. VS. COMMISSIONER OF SERVICE TAX, DELHI-2017 (52) S.T.R. 74 (Tri.-Del.) NISCHINT ENGINEERING CONSULTANTS PVT.LTD. VS. COMMR. OF C. EX., AHMEDABAD-2010 (19) S.T.T. 276 (Tri.- Ahmd.) KRISHNA SECURITY DETECTIVE SERVICES VS. COMMR. OF S.T., AHMEDABAD- 2011 (24) S.T.R. 574 (Tri.-Ahmd.) SUNITA TOOLS PVT. LTD. Vs. COMMISSIONER OF SERVICE TAX, MUMBAI-II-2015 (37) S.T.R. 644 (Tri.- Mumbai) COMMISSIONER OF C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed or paid or has been short-levied or short-paid or erroneously refunded, the person chargeable with the service tax, or the person to whom such tax refund has erroneously been made, may pay the amount of such service tax, chargeable erroneously refunded, on the basis of his own ascertainment thereof, or on the basis of tax ascertained by a Central Excise Officer before service of notice on him under sub-section (1) in respect of such service tax, and inform the Central Excise Officer of such payment in writing, who, on receipt of such information shall not serve any notice under sub-section (1) in respect of the amount so paid : Provided that the Central Excise Officer may determine the amount of short payment of service tax or erro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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