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of <h1>Issuing Show Cause Notice After Payment: Not Valid. No Penalty Imposed.</h1> <h3>M/s. Electro World, Versus CCE, Chandigarh</h3> The Appellate Tribunal CESTAT, New Delhi held that issuing a show cause notice for a short fall in service tax payment after it has been paid is not in ... Penalty- The present appellant having paid short fall by 24th April 2006, there should not have been issuance of show cause notice for the said short fall on 28.11.2007. Held that- Statutory mandate being to relieve an assessee falling under Section 73(3) of Finance Act, 1994 from litigation without issuance of show cause notice, learned counsel’s averment is correct proposition of law. Therefore, he succeeds in appeal without facing any penal consequence under Section 76 of the Act. Consequently, appeal is allowed. The Appellate Tribunal CESTAT, New Delhi ruled that if a short fall in payment of service tax is paid, the mitigating factor of sub-section (3) of Section 73 applies. Issuing a show cause notice for the short fall after payment is not in line with the law. The appellant was directed to pay a penalty under Section 76 of the Finance Act, 1994, but it was deemed unnecessary as no show cause notice was required. The appeal was allowed.
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