9911796707
TMI Blog2009 (1) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... ot exigible to service tax, was rejected - appellants had paid up the service tax due as well as the interest prior to issue of SCN – matter remanded to the Commissioner (Appeals) for disposal on merits without insisting on pre-deposit of the penalties - S/PD/223/2008 & S/289/2008 - 136/2009 - Dated:- 30-1-2009 - Shri P. Karthikeyan, Member (Technical) Shri R. Janardhanan Pillai, Consultant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f penalty both u/s 76 78 of the Finance Act, 1994 (the Act). The appellants plea before the original authority that the impugned activity came within the definition of "manufacture" attracting the provisions of Central Excise Act and was not exigible to service tax was rejected by the original authority. The appellants had taken the same ground before the lower appellate authority. The appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appeal itself is taken up for disposal. I find that the appellants had paid up the service tax due as well as the interest prior to issue of the show-cause notice basic to the proceedings. In the normal course deposit of penalty amounts is not insisted to hear an appeal when the liabilities as regards tax and interest are discharged. In the facts of the case I find that the appeal may be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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