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2008 (12) TMI 667
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....a, SDR, for the Respondent. ORDER In terms of the impugned order, the appellants are required to pre-deposit the following amounts : Rs. 200/- per day under Section 76 of the Finance Act, 1994 Rs. 1000/- under Section 77 Rs. 71,92,463/- under Section 78. 2. We heard both sides. 3. The learned Advocate stated that during the relevant period even though the appellants collected ....
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.... the above provision, when the service tax assessee voluntarily pays the amount, no show cause notice is contemplated. 4. On the other hand, the learned Departmental Representative stated that this is not a case which can be covered under Section 73(3). In fact, the appellants on their own admission collected the service tax amount due to the government, but they have failed to pay it up. But f....