https://www.taxtmi.com/caselaws?id=362532 The Appellate Tribunal CESTAT Bangalore reviewed an appeal challenging the Commissioner(Appeals) order upholding the Order-in-Original and rejecting the appellant's appeal. The appellant, involved in servicing Bajaj vehicles, raised concerns about double taxation due to service tax demands on amounts already taxed at the time of sale. The Tribunal found that the appellant had paid the service tax along with interest before the show-cause notice was issued, aligning with Section 73(3) of the Finance Act, 1994. Citing judicial precedents, including decisions from the Tribunal and the Hon'ble Karnataka High Court, the Tribunal ruled that penalties cannot be imposed if the service tax is paid before the issuance of a show-cause notice. Consequently, the Tribunal set aside the impugned order, favoring the appellant. en-us Wed, 06 Jun 2018 00:00:00 +0530 Thu, 28 Jun 2018 10:40:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362532 The Appellate Tribunal CESTAT Bangalore reviewed an appeal challenging the Commissioner(Appeals) order upholding the Order-in-Original and rejecting the appellant's appeal. The appellant, involved in servicing Bajaj vehicles, raised concerns about double taxation due to service tax demands on amounts already taxed at the time of sale. The Tribunal found that the appellant had paid the service tax along with interest before the show-cause notice was issued, aligning with Section 73(3) of the Finance Act, 1994. Citing judicial precedents, including decisions from the Tribunal and the Hon'ble Karnataka High Court, the Tribunal ruled that penalties cannot be imposed if the service tax is paid before the issuance of a show-cause notice. Consequently, the Tribunal set aside the impugned order, favoring the appellant. Case-Laws Service Tax Wed, 06 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362532