2011 (8) TMI 871

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....ri K.P. Singh, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of penalty imposed by the lower authorities @ 200/- per day in terms of Section 76 of the Finance Act, 1992, we proceed to decide the appeal itself inasmuch as the issue lies in narrow compass. 2. The appellant is holder of service tax registration fo....

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.... the appellants deposited the said tax along with interest before serving the show cause notice and had submitted month-wise and challan-wise details to the Revenue. Accordingly, they submitted that they have deposited the tax and interest before the service of the said show cause notice, the issue of the notice was not called for. They relied upon the various decisions of the Tribunal as also on ....