https://www.taxtmi.com/caselaws?id=208181 The Tribunal set aside the impugned order and allowed the appeal with consequential relief. It held that since the issue fell under Section 73(3) of the Finance Act, 1994 and was covered by previous decisions and the Board's circular, the Show Cause Notice should not have been issued. The Tribunal found that there was no suppression of facts or misdeclaration, and the amount paid was accurate with no additional tax due. The Commissioner (Appeals) had initiated proceedings under different sections for delayed payments and late filings, not under Section 73(3). en-us Tue, 29 Nov 2011 00:00:00 +0530 Fri, 12 Oct 2012 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208181 The Tribunal set aside the impugned order and allowed the appeal with consequential relief. It held that since the issue fell under Section 73(3) of the Finance Act, 1994 and was covered by previous decisions and the Board's circular, the Show Cause Notice should not have been issued. The Tribunal found that there was no suppression of facts or misdeclaration, and the amount paid was accurate with no additional tax due. The Commissioner (Appeals) had initiated proceedings under different sections for delayed payments and late filings, not under Section 73(3). Case-Laws Service Tax Tue, 29 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208181