2010 (7) TMI 103

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..... Chittaranjan Satapathy, Technical Member Heard both sides. The appellants have paid service tax amount of Rs.5,35,888/- on 30.7.2005 before issue of the show-cause notice, and along with interest. The balance amount of Rs.91,370/- along with interest has been paid on 27.1.2007 after issue of the SCN on 5.7.2005. The appellants are not contesting the levy of service tax and interest thereon. The....

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....e is from 1.7.2003 to 31.12.2004. For the first part of the period, under sub-section 2A and subsequently under sub-section 3, there are provisions to the effect that if an assessee pays the service tax amount along with interest, no SCN is required to be issued and, therefore, for such amount, there cannot be any penal action. These provisions would cover an amount of Rs.5,35,888/- out of the tot....