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TMI Blog2008 (6) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax before issue of show cause notice. However, they have not paid the interest amount - impugned order passed by the Commissioner (Appeals) with respect to waiving of interest is set aside while the order setting aside the penalty is confirmed - ST/222/2007 - 728/2008 - Dated:- 23-6-2008 - Dr. S.L. Peeran, Member (Judicial) Shri T. K. Jayaraman, Member (Technical) (Final Order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting aside the interest and penalty is not justified. He relies on the judgment rendered by the High Court of Karnataka in the case of Union of India Vs. M/s. Kennametal Widia India Ltd. [2008-TIOL-169-HC-KAR-CX] wherein the High Court has set aside the Tribunal's order not confirming the interest. On a specific query from the Bench with regard to the non-imposition of penalty, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2008 dated 30 May 2008 in the cases of M/s Majestic Mobikes Pvt. Ltd. and 20 others. 4. We have carefully considered the submissions made by both the sides. This Bench after due consideration of the judgments cited above, has upheld the view that penalty is not leviable in circumstance where the service tax has been paid before issue of show cause notice. The aspect pertaining to non-impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the issue afresh in all similar appeals and upheld the view that when service tax and interest has been paid before the issue of show cause notice, in such circumstance, the penalty is not leviable. In this case, setting aside the interest by the Commissioner is not justified. The impugned order passed by the Commissioner (Appeals) with respect to waiving of interest is set aside while the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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