2010 (6) TMI 293

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. C. Rangaraju for the Respondent. ORDER 1. The contention of the assessees is that since they paid service tax together with interest prior to the issue of show-cause notice all proceedings including imposition of penalty stood concluded, in the light of the language of section 73(3) of the Finance Act, 1994 and clarification of the above position by CBEC's Circular dated....