2008 (9) TMI 136

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..... r the Appellant. Shri A.K. Rastogi, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the Appellants were engaged in providing services under the category of "Real Estate Agent" services. It was found that the Appellants did not pay the tax. for the period October, 2004 to December, 2005 and also failed to obtain registration. The Appellants immediately deposi .....

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..... des, it is seen that Section 73 of Finance Act, 1994 provides recovery of service tax not levied or paid or short-levied or short-paid or erroneously refunded. Sub-section (1A) of Section 73 of the Act was inserted by Finance Act, 2006 w.e.f. 18th April, 2006, which reads as under :- "(1A) Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refu .....

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..... b-section (1), determine the amount of service tax due from, or erroneously refunded to, such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined: Provided that where such person has paid the service tax in full together with interest and penalty under sub-section (1A), the proceedings in respect of such person and other .....

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..... Bench of the Tribunal in the case of Atma Steels Pvt. Ltd. and Others v. CCE, Chandigarh & Others reported in 1984 (17) E.L.T. 331 (Tribunal-LB) held that for issue of a show cause notice either for short-levy or non-levy, the recourse can be had to be provisions as prevailing at the time of initiation of proceedings and the period of limitation for issue of show cause notice in spite of the fact .....

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..... ice tax in full together with interest and penalty of 25% of the tax within 30 days of the receipt of the notice, the proceedings shall be deemed to be concluded. Hence, the penalties under Sections 76 and 77 on the Appellant are not sustainable and accordingly, it is set aside. The appeal is allowed with consequential relief. (Order dictated and pronounced in the open court on 18-9-2008.)
Ca .....

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